https://www.taxtmi.com/caselaws?id=450479 AAR Kerala ruled that the applicant, engaged in both taxable and exempt supplies, cannot claim full input tax credit on License Fee Recovery for leasing of pumps and equipment. The service constitutes common input services used for both taxable and exempt supplies, making Section 17(2) of CGST Act applicable. Credit is restricted to the proportion attributable to taxable supplies as determined under Rule 42 of CGST Rules. The query regarding tax rate on inward supply was deemed outside advance ruling scope since applicant was service recipient, not provider. en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450479 AAR Kerala ruled that the applicant, engaged in both taxable and exempt supplies, cannot claim full input tax credit on License Fee Recovery for leasing of pumps and equipment. The service constitutes common input services used for both taxable and exempt supplies, making Section 17(2) of CGST Act applicable. Credit is restricted to the proportion attributable to taxable supplies as determined under Rule 42 of CGST Rules. The query regarding tax rate on inward supply was deemed outside advance ruling scope since applicant was service recipient, not provider. Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450479