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Krishi Kalyan Cess Credit from June 2017 Not Allowed as Input Tax Credit Under CGST Act, Rules AAR.

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....Transitional Credit - Krishi Kalyan Cess (KKC) - The accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit - the order of AAR confirmed.....

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