https://www.taxtmi.com/caselaws?id=424888 The AAAR Karnataka partially allowed the appeal regarding ITC on common input services. The lower authority incorrectly refused to rule on whether ITC can be claimed on common input services used for both taxable and exempted supplies, stating this was outside Section 97(2) scope. The AAAR held this question was within advance ruling scope under Section 97(2)(d) as it involves ITC admissibility on common services used for business furtherance. However, two other questions regarding ITC claiming methodology and financial year calculations were deemed outside advance ruling scope, as they concerned past actions rather than proposed supplies and should be decided by assessing officers. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424888 The AAAR Karnataka partially allowed the appeal regarding ITC on common input services. The lower authority incorrectly refused to rule on whether ITC can be claimed on common input services used for both taxable and exempted supplies, stating this was outside Section 97(2) scope. The AAAR held this question was within advance ruling scope under Section 97(2)(d) as it involves ITC admissibility on common services used for business furtherance. However, two other questions regarding ITC claiming methodology and financial year calculations were deemed outside advance ruling scope, as they concerned past actions rather than proposed supplies and should be decided by assessing officers. Case-Laws GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424888