https://www.taxtmi.com/notifications?id=141202 A proviso is inserted restricting input tax credit: where a supplier of an input service in the same line of business charges State tax at a rate higher than that charged to the recipient, credit on that input service in excess of the tax paid or payable at the lower rate shall not be taken; an illustrative example demonstrates that the recipient may claim credit only up to the tax corresponding to the lower rate. The notification also substitutes wording, omits a sub-item and deletes two annexure classification entries. en-us Fri, 20 Oct 2023 00:00:00 +0530 Tue, 05 Dec 2023 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141202 A proviso is inserted restricting input tax credit: where a supplier of an input service in the same line of business charges State tax at a rate higher than that charged to the recipient, credit on that input service in excess of the tax paid or payable at the lower rate shall not be taken; an illustrative example demonstrates that the recipient may claim credit only up to the tax corresponding to the lower rate. The notification also substitutes wording, omits a sub-item and deletes two annexure classification entries. Notifications GST - States Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141202