16 November 2017
The simple principle that credit is allowed on inputs only if tax is charged on the output. When final supply is exempt, credit of GST paid on inputs would not be available.
On exempt goods anyway output tax is not paid so there is no reason to claim input tax credit for the same
So if you are selling such types of goods which are exempt from output tax. U can shift the input tax to your cost and charged from your customers.
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