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- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
TRT-2025-1452
Issue Favourable to Tax Payer ?:- yes
Held - The reading of sub-section (3) of Section 18, which permit transfer of the ITC, which has remain un-utiliz.....
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether consideration received in Indian Rupees from a bank located outside India qualifies as receipt of foreign convertible exchange ?
