https://www.taxtmi.com/article/detailed?id=12776 The authority declined to rule on the renting service itself because the applicant was not the supplier, but confirmed that where GST is charged the recipient may claim input tax credit only if it satisfies the conditions and restrictions set out in Section 16 of the CGST Act; the ITC entitlement thus remains contingent on meeting Section 16 requirements and does not validate charging GST on an otherwise exempt supply. en-us Mon, 08 Jul 2024 17:46:20 +0530 Mon, 08 Jul 2024 17:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12776 The authority declined to rule on the renting service itself because the applicant was not the supplier, but confirmed that where GST is charged the recipient may claim input tax credit only if it satisfies the conditions and restrictions set out in Section 16 of the CGST Act; the ITC entitlement thus remains contingent on meeting Section 16 requirements and does not validate charging GST on an otherwise exempt supply. Articles Goods and Services Tax - GST Mon, 08 Jul 2024 17:46:20 +0530 https://www.taxtmi.com/article/detailed?id=12776