State tax due and deposited exclusion: supplies to related entities not counted where recipients use input tax credit to discharge IGST. The term 'State tax due and deposited' excludes amounts of State tax paid on supplies to an enterprise's extended arms (subsidiaries, marketing wings, dealers, distributors or other controlled intermediaries) where those extended arms make interstate supplies of the goods received and utilize the credit of State tax suffered on such goods to discharge their output tax liability under the Integrated Goods and Services Tax framework.
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.
State tax due and deposited exclusion: supplies to related entities not counted where recipients use input tax credit to discharge IGST.
The term "State tax due and deposited" excludes amounts of State tax paid on supplies to an enterprise's extended arms (subsidiaries, marketing wings, dealers, distributors or other controlled intermediaries) where those extended arms make interstate supplies of the goods received and utilize the credit of State tax suffered on such goods to discharge their output tax liability under the Integrated Goods and Services Tax framework.
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