This discussion clarifies whether businesses registered under the GST composition scheme can claim input tax credit for cess paid on purchases, such as commercial vehicles. The general consensus is that if you are registered as a composition supplier, you cannot claim cess as input credit. This applies even if you've paid cess on items like commercial vehicles.
04 July 2020
We have paid cess on purchase of commercial vehicle. We are registered under general scheme in GST. Can we claim cess as input credit? if yes against which text CGST or SGST?