Input tax credit: persons registered under the composition scheme are not eligible to claim credit under GST. Registered persons under the composition scheme are not entitled to claim input tax credit; enrollment in the scheme disqualifies a registrant from claiming credits on inputs or input services against their tax liability.
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: persons registered under the composition scheme are not eligible to claim credit under GST.
Registered persons under the composition scheme are not entitled to claim input tax credit; enrollment in the scheme disqualifies a registrant from claiming credits on inputs or input services against their tax liability.
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