“Input Tax Credit” in GST
Section 155 of CGST Act 2017 — Burden of Proof
Section 155 of the CGST Act places the burden of proving eligibility of input tax credit on the person who claims it, not on the department.
Section 20 of IGST Act 2017 — Application of Provisions of the Central Goods and Services Tax Act
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
GST Rate on Air Conditioner — 18% After GST 2.0
The GST rate on air conditioners is 18% after the GST 2.0 revision effective 22 September 2025, down from 28% plus compensation cess. This guide covers the change, installation as a composite supply, and when an AC carries input tax credit.
GST Rate on Royal Enfield Classic 350 — the 350cc Test
The GST rate on a Royal Enfield Classic 350 turns on one test: motorcycles up to 350cc are at 18% under GST 2.0, and those above 350cc are on the 40% demerit list. This guide explains the boundary, why variant names mislead, and how to check.
Finance Act 2026: Every GST Amendment, and When Each One Starts
Five GST amendments in the Finance Act 2026 — and three different commencement dates. Which are live today, which wait on a notification, and what each one changes.
GST on Housekeeping Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Housekeeping Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Housekeeping Services — at...
GST Rate Chart 2025-26: Complete List of GST Rates on Goods & Services
Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
GST Rate on Bike — 18% to 350cc, 40% Above
The GST rate on bikes is 18% for motorcycles up to 350cc and 40% above 350cc, following GST 2.0 effective 22 September 2025. Engine capacity is the dividing line, and this guide explains how it works, what happened to compensation cess, and the credit position.
GST Rate on Laptop — 18% and How Credit Works
The GST rate on laptops and computers is 18%, the standard rate under the GST 2.0 two-rate structure. This guide covers accessories, bundled software, input tax credit for businesses and freelancers, and the rules on buying a laptop in another state.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
GST Rate on Television — 18% After GST 2.0
The GST rate on televisions is 18% after the GST 2.0 revision effective 22 September 2025, down from 28% plus compensation cess. Screen size no longer splits the rate, and this guide covers bundled installation, wall mounts and the credit position.
Post-Sale Discounts: Section 15(3)(b) and the Finance Act 2026 Change
An amendment is on the statute book that will materially loosen post-sale discount treatment — and it is not in force. Until it is notified, every turnover rebate and target discount in the FMCG trade still has to satisfy the old conditions.
Section 5 of IGST Act 2017 — Levy and collection
Section 5 is the charging section of IGST — it levies integrated tax on all inter-State supplies and on imports, provides for reverse charge and e-commerce, caps the rate at 40%, and collects IGST on imported goods under the Customs Tariff Act.
Section 16 of IGST Act 2017 — Zero Rated Supply
Section 16 of the IGST Act treats exports of goods and services and supplies to SEZ developers or units as zero-rated. Suppliers can either export under a LUT or bond without paying IGST and claim refund of unutilised ITC, or pay IGST and claim a refund of the tax paid.
GST Rate on Cement — 18% After GST 2.0
The GST rate on cement is 18% following the GST 2.0 rate revision effective 22 September 2025, down from 28% plus compensation cess. This guide covers what changed, the effect on construction contracts and transitional stock, and how input tax credit works.
GST on Training Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Training Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Training Services — at a glance...
GST Refund Calculation for Export Without Payment of Tax: A Worked Example
Refund under LUT = (Turnover of zero-rated goods + Turnover of zero-rated services) × Net ITC ÷ Adjusted Total Turnover, under Rule 89(4) of the CGST Rules. Take each export at the lower of FOB and invoice value, cap it at 1.5 times the value of like goods sold domestically, and count services on a...
GST on Repair Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Repair Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Repair Services — at a glance...
GST Invoice: Format, Mandatory Fields, Rules & How to Create (2025-26)
Complete guide to GST invoice for FY 2025-26. Mandatory fields in a GST tax invoice, invoice format, time limit to issue, e-invoicing applicability, Bill of Supply for exempt goods, and free GST invoice formats.
GST on Manpower Supply: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Manpower Supply in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Manpower Supply — at a glance...
Section 37(3): The 30 November Rectification Limit
One date closes the year for outward supply corrections, ITC claims, credit notes and amendments — and filing the annual return early closes it sooner.
GST on Cloud Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Cloud Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Cloud Services — at a glance...
GST on Catering Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Catering Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Catering Services — at a glance...
GST on Insurance Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Insurance Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Insurance Services — at a...