This discussion clarifies the classification of Input Tax Credit (ITC) for packing bags within Table 6 of the GSTR 9 return. Packing bags are considered 'input' as they relate to raw materials. Input services pertain to professional services, while capital goods are fixed assets. For Financial Years 2017-18 and 2018-19, this specific bifurcation was optional.
25 January 2020
input is related with your raw material consumables etc. input services related with professional service taken for business. capital goods input for fixed asset used in the business.