Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The computers, laptops etc., used by the appellant for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transitional input tax credit of the VAT paid during the pre-GST period, under Section 140 of the CGST Act,

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — Geojit Financial Services Ltd., In Re… [2018] 07 TAXLOK.COM 096 (AAAR-Kerala)