https://www.taxtmi.com/forum/issue?id=118209 ITC on loading, unloading and port charges tied to inland waterway transportation is generally unavailable where those charges are integral to an exempt inland waterway transport service; if such charges are separately characterised and invoiced as a distinct taxable supply or a taxable component within a composite/mixed supply, ITC may be available, requiring review of invoicing, contractual allocation and supply characterisation. en-us Thu, 03 Nov 2022 22:43:17 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118209 ITC on loading, unloading and port charges tied to inland waterway transportation is generally unavailable where those charges are integral to an exempt inland waterway transport service; if such charges are separately characterised and invoiced as a distinct taxable supply or a taxable component within a composite/mixed supply, ITC may be available, requiring review of invoicing, contractual allocation and supply characterisation. Discussion-Forum GST Thu, 03 Nov 2022 22:43:17 +0530 https://www.taxtmi.com/forum/issue?id=118209