https://www.taxtmi.com/caselaws?id=789594 Concessional GST under Notification No. 11/2017-Central Tax (Rate), as amended, was available only where input tax credit on goods or services used for the notified service was not availed. The Madras HC noted that the dispute turned on whether the assessee had wrongly availed and utilised such credit while charging the concessional rate for freight and time charter services. It treated the notification as an exemption-cum-concessional scheme and indicated that the proper course was to determine the exact extent of wrongful credit availed and utilised before sustaining fiscal consequences. The impugned order was therefore set aside for fresh determination of credit, interest and penalty. en-us Fri, 27 Feb 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789594 Concessional GST under Notification No. 11/2017-Central Tax (Rate), as amended, was available only where input tax credit on goods or services used for the notified service was not availed. The Madras HC noted that the dispute turned on whether the assessee had wrongly availed and utilised such credit while charging the concessional rate for freight and time charter services. It treated the notification as an exemption-cum-concessional scheme and indicated that the proper course was to determine the exact extent of wrongful credit availed and utilised before sustaining fiscal consequences. The impugned order was therefore set aside for fresh determination of credit, interest and penalty. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789594