Composition scheme - cess credit setoff


This query is : Resolved 

Quick Summary
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.

03 July 2020 In composition scheme,can we claim cess credit ? if yes then how?

03 July 2020 You can not take credit if you are registered as composition supplier.

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?


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