https://www.taxtmi.com/forum/issue?id=112700 Purchases from composition scheme dealers do not carry transferable Input Tax Credit; buyers cannot claim ITC on such acquisitions. The nominal levy paid by a composition dealer is treated as discharged by that dealer and not as tax-paid input for the purchaser. If the purchaser makes onward supplies for consideration that fall within the taxable ambit, those onward supplies are subject to GST and must be charged and discharged by the seller in the normal course. en-us Mon, 28 Aug 2017 07:59:24 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112700 Purchases from composition scheme dealers do not carry transferable Input Tax Credit; buyers cannot claim ITC on such acquisitions. The nominal levy paid by a composition dealer is treated as discharged by that dealer and not as tax-paid input for the purchaser. If the purchaser makes onward supplies for consideration that fall within the taxable ambit, those onward supplies are subject to GST and must be charged and discharged by the seller in the normal course. Discussion-Forum GST Mon, 28 Aug 2017 07:59:24 +0530 https://www.taxtmi.com/forum/issue?id=112700