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          GST

          ITC on Tax Paid Under Sections 74, 129 And 130

          Handbook on Input Tax Credit (ITC)

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          Input tax credit exclusion for tax paid under sections 74, 129 and 130 restricts claimability under GST law. Input tax credit is denied for taxes paid under sections 74, 129 and 130 by operation of Section 17(5)(i), which categorically excludes such enforcement- and recovery-related tax payments from eligible input tax credit under GST.
                          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 exclusion for tax paid under sections 74, 129 and 130 restricts claimability under GST law.

                                Input tax credit is denied for taxes paid under sections 74, 129 and 130 by operation of Section 17(5)(i), which categorically excludes such enforcement- and recovery-related tax payments from eligible input tax credit under GST.


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