No Input Tax Credit for non-business supplies in India

No Input Tax Credit for non-business supplies in India

No Input Tax Credit for non-business supplies in IndiaWhere goods and/or services received by a taxable person are used for the purpose of business and non-business supplies, whether the input tax credit is available to the registered taxable person?

As per section 16(5) of GST Law, the input tax credit of goods and / or service attributable to only supplies effected for business purpose can be taken by registered taxable person. The amount of eligible credit would be calculated in a manner to be prescribed in terms of section 16(7) of GST Law read with GST ITC Rules (yet to be issued). It is important to note that credit on capital goods also would now be permitted on proportionate basis.

 

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