Case LawGST-ARA NO. 18/2017-18/B-25
Kansai Nerolac Paints Ltd. In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- April 5, 2018
- Type:
- Advance Ruling
- Members:
- B.V. BORHADE AND PANKAJ KUMAR
Subject
Krishi Kalyan Cess cannot be claimed as ITC under GST
Input Tax Credit
Summary
In the pre-GST regime, the applicant obtained registration as Input Service Distributor (ISD) for its Head Office located in Mumbai to distribute eligible credit to its respective manufacturing units. As an input service distributor, company received…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by KANSAI NEROLAC PAINTS LIMITED, the applicant, seeking an advance ruling in respect of the following question : Whether accumulated credit by way of Krishi Kalyan Cess (KKC)…