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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit eligibility restricted: composition scheme taxpayers are ineligible to claim credit under GST, limiting entitlement to offsets.</h1> A taxable person opting for the composition scheme is not eligible to claim input tax credit; composition taxpayers are excluded from the statutory mechanism permitting input tax credit and must account for tax liability under the simplified composition framework without claiming such credits.

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