https://www.taxtmi.com/caselaws?id=363081 The Authority confirmed that the concessional tax rate of 5% under Notification No. 47/2017 applies to Interstate sales (IGST) and 2.5% CGST + 2.5% SGST for Intrastate supplies as per Notification No. 45/2017. Input Tax Credit is allowed for raw materials used in supplies under the concessional tax rates specified in the notifications. The applicant's query was resolved in accordance with these findings. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363081 The Authority confirmed that the concessional tax rate of 5% under Notification No. 47/2017 applies to Interstate sales (IGST) and 2.5% CGST + 2.5% SGST for Intrastate supplies as per Notification No. 45/2017. Input Tax Credit is allowed for raw materials used in supplies under the concessional tax rates specified in the notifications. The applicant's query was resolved in accordance with these findings. Case-Laws GST Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363081