Question 23 - Where goods or services received by a registered person are used partly for the purpose of business and partly for other purposes, whether the input tax credit is available to the person?
Input tax credit: only the portion attributable to business use is claimable; calculation governed by rules. Only the portion of the input tax credit attributable to business use is available to a registered person when goods or services are used partly for business and partly for non business purposes; the rules will prescribe the method for calculating the eligible credit.
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: only the portion attributable to business use is claimable; calculation governed by rules.
Only the portion of the input tax credit attributable to business use is available to a registered person when goods or services are used partly for business and partly for non business purposes; the rules will prescribe the method for calculating the eligible credit.
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