Input tax credit for GST cess is restricted to payment of the same cess under the corresponding GST framework. The levy and collection of cess under the Goods and Services Tax (Compensation to States) Act follow the corresponding provisions of the Central Goods and Services Tax Act for intra-State supplies and the Integrated Goods and Services Tax Act for inter-State supplies, including rules on assessment, input tax credit, interest, appeals, offences, and penalties. Input tax credit of cess may be utilised only for payment of the same cess, making the credit mechanism self-contained.
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.
Input tax credit for GST cess is restricted to payment of the same cess under the corresponding GST framework.
The levy and collection of cess under the Goods and Services Tax (Compensation to States) Act follow the corresponding provisions of the Central Goods and Services Tax Act for intra-State supplies and the Integrated Goods and Services Tax Act for inter-State supplies, including rules on assessment, input tax credit, interest, appeals, offences, and penalties. Input tax credit of cess may be utilised only for payment of the same cess, making the credit mechanism self-contained.
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