https://www.taxtmi.com/forum/issue?id=115690 Claiming input tax credit on freight taxed under reverse charge depends on whether the transport service qualifies as a taxable Goods Transport Agency and whether the recipient is a registered person using the input for taxable outward supplies. If the service is not a GTA (for example, no consignment note) the supplier may not be chargeable as a GTA; if the supplier is exempt under the supplier-side threshold, that affects the supplier's liability but does not by itself prevent a registered recipient who pays tax under reverse charge from claiming ITC, provided the recipient's use is for taxable business. en-us Tue, 19 Nov 2019 15:54:54 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115690 Claiming input tax credit on freight taxed under reverse charge depends on whether the transport service qualifies as a taxable Goods Transport Agency and whether the recipient is a registered person using the input for taxable outward supplies. If the service is not a GTA (for example, no consignment note) the supplier may not be chargeable as a GTA; if the supplier is exempt under the supplier-side threshold, that affects the supplier's liability but does not by itself prevent a registered recipient who pays tax under reverse charge from claiming ITC, provided the recipient's use is for taxable business. Discussion-Forum GST Tue, 19 Nov 2019 15:54:54 +0530 https://www.taxtmi.com/forum/issue?id=115690