https://www.taxtmi.com/forum/issue?id=120482 Removal of Compensation Cess does not trigger reversal of CGST/SGST/IGST input tax credit on stock-in-hand because underlying GST remains payable; however, any input tax credit specifically attributable to Compensation Cess becomes unutilisable when cess liability ceases and must be reversed or refunded under applicable cess-specific rules and refund mechanisms, subject to competing interpretations and administrative clarification. en-us Mon, 22 Sep 2025 12:48:29 +0530 Wed, 24 Sep 2025 11:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120482 Removal of Compensation Cess does not trigger reversal of CGST/SGST/IGST input tax credit on stock-in-hand because underlying GST remains payable; however, any input tax credit specifically attributable to Compensation Cess becomes unutilisable when cess liability ceases and must be reversed or refunded under applicable cess-specific rules and refund mechanisms, subject to competing interpretations and administrative clarification. Discussion-Forum GST Mon, 22 Sep 2025 12:48:29 +0530 https://www.taxtmi.com/forum/issue?id=120482