https://www.taxtmi.com/forum/issue?id=113038 Input tax credit on stationery is available when used in the course or furtherance of business and not in the negative list; ITC may require that the final product is taxable. Stationery purchased at head office must be proportionately apportioned to units. Purchases from unregistered suppliers were earlier subject to reverse charge with credit allowed, but a later transitional notification suspended RCM applicability on such purchases for a specified interim period. en-us Tue, 14 Nov 2017 10:38:08 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113038 Input tax credit on stationery is available when used in the course or furtherance of business and not in the negative list; ITC may require that the final product is taxable. Stationery purchased at head office must be proportionately apportioned to units. Purchases from unregistered suppliers were earlier subject to reverse charge with credit allowed, but a later transitional notification suspended RCM applicability on such purchases for a specified interim period. Discussion-Forum GST Tue, 14 Nov 2017 10:38:08 +0530 https://www.taxtmi.com/forum/issue?id=113038