https://www.taxtmi.com/forum/issue?id=118538 ITC on plant and machinery used for hauling paddy is available only to the extent the inputs are used for making taxable supplies. If the asset is exclusively used for taxable services, full ITC is admissible. If it is used for both taxable and exempt activities, ITC must be apportioned and reversed proportionately under the statutory reversal/apportionment rules. Determination of entitlement requires clarity on who claims ITC, the nature of the output supplies, and whether those supplies are taxable or exempt. en-us Sat, 20 May 2023 04:35:22 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118538 ITC on plant and machinery used for hauling paddy is available only to the extent the inputs are used for making taxable supplies. If the asset is exclusively used for taxable services, full ITC is admissible. If it is used for both taxable and exempt activities, ITC must be apportioned and reversed proportionately under the statutory reversal/apportionment rules. Determination of entitlement requires clarity on who claims ITC, the nature of the output supplies, and whether those supplies are taxable or exempt. Discussion-Forum GST Sat, 20 May 2023 04:35:22 +0530 https://www.taxtmi.com/forum/issue?id=118538