https://www.taxtmi.com/forum/issue?id=113183 Where a manufacturer makes both taxable and exempt supplies, input tax credit on inputs and capital goods used for both types of supplies must be apportioned and reversed as required under Rule 42 and Rule 43 of the CGST Rules; proportionate ITC is available but not a full 100% claim, and registered persons must report sales, purchases and tax details in GST returns to effect compliance. en-us Tue, 12 Dec 2017 21:28:05 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113183 Where a manufacturer makes both taxable and exempt supplies, input tax credit on inputs and capital goods used for both types of supplies must be apportioned and reversed as required under Rule 42 and Rule 43 of the CGST Rules; proportionate ITC is available but not a full 100% claim, and registered persons must report sales, purchases and tax details in GST returns to effect compliance. Discussion-Forum GST Tue, 12 Dec 2017 21:28:05 +0530 https://www.taxtmi.com/forum/issue?id=113183