https://www.taxtmi.com/article/detailed?id=8140 Section 140 allows migration of admissible cenvat credits appearing in returns up to June 30, 2017 into the electronic credit ledger, but the GST definition of input tax excludes cesses. Cenvat Credit Rules, 2004 treated Krishi Kalyan Cess as a distinct cess usable only against KKC liability, and because there is no corresponding KKC levy under CGST, administrative rulings concluded that migrated KKC balances are not admissible as input tax credit under GST. en-us Sat, 25 Aug 2018 06:08:15 +0530 Sat, 25 Aug 2018 06:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8140 Section 140 allows migration of admissible cenvat credits appearing in returns up to June 30, 2017 into the electronic credit ledger, but the GST definition of input tax excludes cesses. Cenvat Credit Rules, 2004 treated Krishi Kalyan Cess as a distinct cess usable only against KKC liability, and because there is no corresponding KKC levy under CGST, administrative rulings concluded that migrated KKC balances are not admissible as input tax credit under GST. Articles Goods and Services Tax - GST Sat, 25 Aug 2018 06:08:15 +0530 https://www.taxtmi.com/article/detailed?id=8140