Input tax credit: registered persons may claim credit for tax on supplies used or intended for business, subject to conditions. Input tax credit is available to a registered person for tax charged on supply of goods or services used or intended to be used in the course or furtherance of business, subject to other conditions and restrictions.
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: registered persons may claim credit for tax on supplies used or intended for business, subject to conditions.
Input tax credit is available to a registered person for tax charged on supply of goods or services used or intended to be used in the course or furtherance of business, subject to other conditions and restrictions.
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