ITC on HVO/renewable diesel allowed only if Sections 16, 17 and 164 CGST conditions and rules are satisfied
Case-Laws
GST
AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affi
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