https://www.taxtmi.com/forum/issue?id=113654 Whether Input Tax Credit may be availed on pre operative common inputs, input services and capital goods consumed before commencement of commercial supplies where outward supplies include both exempt and taxable components. Section 16(1) permits ITC for supplies "used or intended to be used in the course or furtherance of business," covering pre commercial activities; trial runs do not automatically trigger the block in section 17(5)(h). Mixed supplies require apportionment and potential reversal under Rules 42/43, and provisional claims may need adjustment once turnover is known. en-us Fri, 20 Apr 2018 13:22:21 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113654 Whether Input Tax Credit may be availed on pre operative common inputs, input services and capital goods consumed before commencement of commercial supplies where outward supplies include both exempt and taxable components. Section 16(1) permits ITC for supplies "used or intended to be used in the course or furtherance of business," covering pre commercial activities; trial runs do not automatically trigger the block in section 17(5)(h). Mixed supplies require apportionment and potential reversal under Rules 42/43, and provisional claims may need adjustment once turnover is known. Discussion-Forum GST Fri, 20 Apr 2018 13:22:21 +0530 https://www.taxtmi.com/forum/issue?id=113654