https://www.taxtmi.com/forum/issue?id=113024 Whether a manufacturer may claim input tax credit on GTA services for outward transportation hinges on who pays the freight and the charge mechanism: where GTA tax is paid under reverse charge the recipient who pays can claim ITC, subject to the requirement that the supply is for business or furtherance of business; the statutory exclusion referenced by the querist pertains to specific services and does not generally bar ITC for GTA, and no definitive administrative clarification had been provided in the discussion. en-us Thu, 09 Nov 2017 10:37:02 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113024 Whether a manufacturer may claim input tax credit on GTA services for outward transportation hinges on who pays the freight and the charge mechanism: where GTA tax is paid under reverse charge the recipient who pays can claim ITC, subject to the requirement that the supply is for business or furtherance of business; the statutory exclusion referenced by the querist pertains to specific services and does not generally bar ITC for GTA, and no definitive administrative clarification had been provided in the discussion. Discussion-Forum GST Thu, 09 Nov 2017 10:37:02 +0530 https://www.taxtmi.com/forum/issue?id=113024