https://www.taxtmi.com/notifications?id=141169 The amendment adds a proviso limiting input tax credit for input services in the same line of business: where the supplier of the input service charges State tax at a rate higher than that charged by the recipient, credit in excess of the tax corresponding to the recipient's lower rate shall not be taken. An illustration using motor cab services clarifies that the recipient can claim credit only up to the rate it charged on its outward supply. The amendment modifies specified table entries and is effective from 20th October 2023. en-us Wed, 15 Nov 2023 00:00:00 +0530 Tue, 28 Nov 2023 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141169 The amendment adds a proviso limiting input tax credit for input services in the same line of business: where the supplier of the input service charges State tax at a rate higher than that charged by the recipient, credit in excess of the tax corresponding to the recipient's lower rate shall not be taken. An illustration using motor cab services clarifies that the recipient can claim credit only up to the rate it charged on its outward supply. The amendment modifies specified table entries and is effective from 20th October 2023. Notifications GST - States Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141169