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.

AI Summary

Input Tax Credit Available for Architect Services Under GST, Subject to Sections 16 and 17 Compliance, Burden of Proof Highlighted A discussion forum addressed a query about the availability of Input Tax Credit (ITC) under the Goods and Services Tax (GST) for a person registered in Delhi receiving architect services for a property in Haryana. The responses indicated that ITC is generally available, subject to compliance with Sections 16 and 17 of the CGST Act, 2017. Clarification about the property's use and registration in Haryana was suggested. Another response highlighted the burden of proof under Section 155. The updated ITC payment set-off rules effective from February 1, 2019, were also discussed, emphasizing the order of tax set-off.