https://www.taxtmi.com/forum/issue?id=119567 If ITC is attributable to hired trucks used for nil-rated supplies, the ITC attributable to those supplies must be apportioned under the applicable apportionment mechanism; if ITC is not attributable, apportionment is not required, but the burden of proof to show non-attribution lies on the supplier, and the owner of the hired truck is not entitled to claim ITC in respect of the supplier's inputs. en-us Tue, 04 Feb 2025 12:47:16 +0530 Wed, 12 Feb 2025 06:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119567 If ITC is attributable to hired trucks used for nil-rated supplies, the ITC attributable to those supplies must be apportioned under the applicable apportionment mechanism; if ITC is not attributable, apportionment is not required, but the burden of proof to show non-attribution lies on the supplier, and the owner of the hired truck is not entitled to claim ITC in respect of the supplier's inputs. Discussion-Forum GST Tue, 04 Feb 2025 12:47:16 +0530 https://www.taxtmi.com/forum/issue?id=119567