https://www.taxtmi.com/caselaws?id=363573 Input tax credit is not admissible on packing material used to package exempt seed supplies, because the seeds are the principal exempt supply in a composite supply and the related input tax remains blocked to the extent attributable to that exempt outward supply. Credit is admissible where the same packing material is supplied independently as a taxable outward supply to own branches in other States, since it is then used in taxable business activity and is not linked to an exempt supply. The ruling therefore distinguishes between inputs tied to exempt supplies and inputs used for taxable inter-branch supplies. en-us Wed, 06 Jun 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363573 Input tax credit is not admissible on packing material used to package exempt seed supplies, because the seeds are the principal exempt supply in a composite supply and the related input tax remains blocked to the extent attributable to that exempt outward supply. Credit is admissible where the same packing material is supplied independently as a taxable outward supply to own branches in other States, since it is then used in taxable business activity and is not linked to an exempt supply. The ruling therefore distinguishes between inputs tied to exempt supplies and inputs used for taxable inter-branch supplies. Case-Laws GST Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363573