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ITC shall not be allowed, if payments are netted off against receivable

August 3, 2019[2019] 108 70 (AAR - TAMILNADU)

GST : Where applicant branch office is engaged in business of providing medium-sized heavy-duty cranes on rental/lease/hire basis to its clients which are supplied to it by its head office SML, applicant having paid netted consideration to SML, after deducting upkeepment charges is not eligible for full input tax credit on such supply but only to extent specified in restrictions as per second proviso to section 16(2) of CGST Act

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