Service tax under RCM paid in October, 2017 and carry forwarded as Transitional Credit

[Bishan Shah]

Respected Experts,

Seeking your expert knowledge with reference of positive judgements in case where service tax paid under reverse charge mechanism in October, 2017 carried forwarded as Transitional Credit. Can anyone please guide Legal reference to claim such credit as transitional credit.

Thank you so much.

AI Summary

Guidance on Claiming Service Tax as Transitional Credit Under GST: Reference 2022 Madras HC Case & Circular No. 207/5/2017 An individual sought guidance on claiming service tax paid under the reverse charge mechanism (RCM) in October 2017 as Transitional Credit under the Goods and Services Tax (GST). Two respondents provided insights. One suggested referencing a High Court judgment, specifically the 2022 Madras High Court case involving Ganges International Pvt. Ltd. and the Assistant Commissioner of GST and Central Excise, Puducherry. Another respondent concurred and additionally recommended reviewing Circular No. 207/5/2017-Service Tax dated September 28, 2017, for further legal reference.