Input tax credit allowed generally under GST, subject to specific exclusions like personal consumption and immovable property inputs. Input tax credit is generally available for inputs used in supplying taxable goods or services, but is disallowed for a limited set of items: personal consumption goods; inputs that result in the formation of immovable property (except plant and machinery); specified infrastructure such as telecommunication towers and pipelines laid outside factory premises; and taxes paid due to detection of tax evasion.
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 allowed generally under GST, subject to specific exclusions like personal consumption and immovable property inputs.
Input tax credit is generally available for inputs used in supplying taxable goods or services, but is disallowed for a limited set of items: personal consumption goods; inputs that result in the formation of immovable property (except plant and machinery); specified infrastructure such as telecommunication towers and pipelines laid outside factory premises; and taxes paid due to detection of tax evasion.
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