Concessional GST Rate Blocks Input Tax Credit on Rent, Commission, Professional Fees, and Telephone Charges per Notification.

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....Input Tax Credit - option to pay GST at concessional rate availed - other indirect expenses incurred for the purpose of business such as rent, commission, professional fees, telephone etc. - since the applicant has been availing the benefit of the said notification and paying GST at a concessional rate, they shall not avail Input Tax Credit. - AAR....