Commission and Shipping charges on exempted goods

[Satya Sharma]

I need to know if ITC can be claimed on commission and shipping charged on supply of exempted goods. To be specific, Amazon is online selling our exempted goods and charging their commission and shipping fee being delivered to all over India, can we claim GST charged on commission and shipping fee provided we have monthly invoice from Amazon for Commission and Shipping Fee.

AI Summary

Input Tax Credit on commission and shipping allowed only if GST relates to taxable supplies and used for taxable activities.
ITC on GST paid for marketplace commission and shipping is claimable only if the GST relates to a taxable supply and the credit is utilised for taxable business activities; if the supplier's outward supplies are exclusively exempt, ITC for those input services is not available.