Apportionment of ITC - Taxable, Exempt and Common Supplies [Section 17(1)-(3)]
· Chapter
GST - Input Tax Credit
8 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
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1
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2
Blocked Credit - Welfare, Catering, Health, Club, Rented Vehicles [Section 17(5)(b)]
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3
Blocked Credit - Works Contract & Self-Construction of Immovable Property [Section 17(5)(c)(d)]
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4
Blocked Credit on Motor Vehicles, Vessels and Aircraft [Section 17(5)]
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5
Effective Date of Registration for ITC Purposes
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6
Other Blocked Credits - Composition, Personal Use, CSR, Free Samples, NRTP, Section 74
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7
Seven Conditions for Availment of ITC [Section 16]
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8
Special Points: Time Limit, 180-Day Rule, Capital Goods
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