GST CESS REGARDING

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This query is : Resolved

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If you've purchased solid fuels and been charged GST Cess on the bill, you may be wondering about its refundability or if you can claim Input Tax Credit (ITC). Generally, if GST Cess is not applicable to your outward liability, you cannot claim ITC for it. The CGST Act's definition of input tax credit does not explicitly mention cess, and ITC for cess is typically only available to those individuals to whom the Compensation to Cess Act applies.

pradip jain

pradip jain (Querist)

28 May 2020 I HAVE PURCHASED SOLID FUELS. IN THE BILL, SELLER HAD APPLIED GST CESS. NOW, WHAT TO DO OF GST CESS ? CAN I CLAIM REFUND OF GST CESS ? PLS EXPLAIN IN DETAIL. I AM NOT APPLYING GST CESS ON MY BILL (GST CESS NOT APPLICABLE FOR ME IN MY BILL).

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

10 June 2020 If GST cess is not applicable in your outward liability you can not claim ITC of cess.

pradip jain

pradip jain (Querist)

11 June 2020 IN WHICH SECTION OF GST ACT

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

11 June 2020 input of cess is not mentioned in definition of input tax credit under CGST Act. input of cess is available only to persons to whom compensation to cess act applies.

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