LPG Supplied to Households at 5% GST; Full Input Tax Credit of 18% Available for Bulk Purchases.

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....Input Tax Credit - LPG Gas sold in Bottle to Domestic Customer - LPG supplied by the applicant to household domestic customers would attract GST of 5% GST with effect from 25.01.2018 - the applicant is eligible to take the entire input cenvat credit @ 18% on purchases of LPG Gas in bulk through Tanker subject to the fulfilment of the conditions/provisions (wherever applicable) for taking input tax credit (ITC)....