ITC on Packaging Materials: Not Claimable for Exempt Supplies Like Seeds, Claimable for Inter-State Branch Transfers (Section 17(2) CGGST Act).

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....Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the packaging material used for the said exempted supply of seeds. Whereas, if the applicant supplies only packing material to own branches in other States, then the ITC involved in purchase of such packing material could be availed as per section 17(2) of CGGST Act, 2017.....