ITC is available or not

[Ankit Jaiswal]

Suppose I register in delhi and receiving an architect services for the property situated in haryana from a person registered in delhi and he is charging IGST as per law.

But my doubt is whether ITC is available to a person registered in delhi.

[Spudarjunan S]

Dear Sir,

Prima-facie the eligibility is yes subject to section 16 & 17 of CGST Act, 2017.

However, in order to give a proper reply you need to clarify what is the property located in Haryana and any outward supplies provided from that property in order to assess your registration liability in the state Haryana.

[KASTURI SETHI]

I support the views of Sh.Spudarjunan S Ji except the word, 'prima facie'. I mean to say that there is no need to say so. It is clear. However, I would like to further add that as per Section 155 of CGST Act, 2017 burden of proof is cast upon taxable person who avails ITC.

[KASTURI SETHI]

W.e.f. 1.2.2019, for making payment through ITC the position is as under:-

Type of tax First set- off Thereafter set-off

1. SGST IGST SGST

2. CGST IGST CGST

3. IGST IGST CGST & SGST

[DR.MARIAPPAN GOVINDARAJAN]

In my view you can take the credit.

AI Summary

Input tax credit eligibility: Recipient can claim ITC on architect services charged under IGST if statutory conditions satisfied. A recipient registered in one State may claim Input Tax Credit on architect services invoiced under IGST for property in another State only if statutory ITC eligibility and documentary conditions are met and the recipient's registration and outward supply obligations in the property State are properly assessed; the claimant bears the burden of proof. For tax payment, IGST credit is to be applied to IGST first and thereafter to central and state tax heads following the prescribed utilisation sequence.