https://www.taxtmi.com/caselaws?id=384820 The ruling determined that the applicant, a branch office of Sanghvi Movers Ltd. in Tamil Nadu, is not entitled to full Input Tax Credit (ITC) on the IGST charged by Sanghvi Movers Ltd. in Maharashtra for the inter-state movement of cranes. The applicant's failure to fully pay within 180 days necessitates the reversal of the availed ITC, in accordance with the provisions of the CGST and IGST Acts. The eligibility for ITC is restricted as per the second proviso to Section 16(2) of the CGST Act and Rule 37 of the CGST Rules, subject to compliance with all other conditions under Section 16 of the CGST Act. en-us Fri, 21 Jun 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384820 The ruling determined that the applicant, a branch office of Sanghvi Movers Ltd. in Tamil Nadu, is not entitled to full Input Tax Credit (ITC) on the IGST charged by Sanghvi Movers Ltd. in Maharashtra for the inter-state movement of cranes. The applicant's failure to fully pay within 180 days necessitates the reversal of the availed ITC, in accordance with the provisions of the CGST and IGST Acts. The eligibility for ITC is restricted as per the second proviso to Section 16(2) of the CGST Act and Rule 37 of the CGST Rules, subject to compliance with all other conditions under Section 16 of the CGST Act. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384820