https://www.taxtmi.com/forum/issue?id=121175 Concessional railway transportation services apply an ITC utilisation condition rather than the more common condition that ITC must not be taken. For first-class or air-conditioned rail passenger transport and rail goods transport, ITC relating to goods cannot be utilised to pay CGST or IGST on the specified services. The issue is whether such ITC may nevertheless be availed and what practical relevance that availment has despite the restriction on its use. en-us Thu, 15 Oct 2026 15:14:11 +0530 Thu, 15 Oct 2026 15:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121175 Concessional railway transportation services apply an ITC utilisation condition rather than the more common condition that ITC must not be taken. For first-class or air-conditioned rail passenger transport and rail goods transport, ITC relating to goods cannot be utilised to pay CGST or IGST on the specified services. The issue is whether such ITC may nevertheless be availed and what practical relevance that availment has despite the restriction on its use. Discussion-Forum Goods and Services Tax - GST Thu, 15 Oct 2026 15:14:11 +0530 https://www.taxtmi.com/forum/issue?id=121175