Margin Scheme Allows Input Tax Credit on Services and Expenses, Including Rent and Ads, u/r 32(5) CGST Rules.

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....Input Tax Credit - applicant is under Marginal Scheme - there is no bar on the registered tax payer to claim input tax credit on input services and corresponding expenses like Rent, Advertisement expenses, commission, Professional expenses, other like expenses and capital Goods while being under Margin Scheme (Rule 32(5) of CGST Rules) - AAR....