https://www.taxtmi.com/forum/issue?id=114592 Whether Input Tax Credit on clearing agent charges is claimable when goods are sold on a high seas (no supply/non GST) basis turns on whether those services are treated as independent taxable services and whether they fall within the exclusion of specified Schedule activities from the definition of exempt supplies; if not exclusively used for non GST transactions and not recharacterised as exempt, ITC is likely available subject to identification and apportionment rules for mixed uses. en-us Wed, 06 Feb 2019 20:09:04 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114592 Whether Input Tax Credit on clearing agent charges is claimable when goods are sold on a high seas (no supply/non GST) basis turns on whether those services are treated as independent taxable services and whether they fall within the exclusion of specified Schedule activities from the definition of exempt supplies; if not exclusively used for non GST transactions and not recharacterised as exempt, ITC is likely available subject to identification and apportionment rules for mixed uses. Discussion-Forum GST Wed, 06 Feb 2019 20:09:04 +0530 https://www.taxtmi.com/forum/issue?id=114592