ITC Denied on Electricity for Township Maintenance and Exempt DCS Supplies Before 5-7-2022 Under Section 16(1) CGST Act
Case-Laws
GST
The HC held that the petitioner is not entitled to ITC on electricity consumed for township maintenance, as such consumption is not in the course or furtherance of business under Section 16(1) of the CGST Act. ITC on exempt supply of DCS prior to 5-7-2022 was disallowed, as the sale of DCS was exempt and excluded from ITC eligibility. The amendment dated
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