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Input credit

This query is : Resolved 

(Querist)
28 May 2018 Mr.A registered under GST in Karnataka, Mr A owner of a building in tamilnadu (Mr. A not registered in tamilnadu )and he received maintenance service related to that building in tamilnadu from Mr.B(Mr.B registered in tamilnadu), Mr. B charged cgst and sgst on the maintenance charges, now my question is Mr.A can take input credit of cgst and sgst which is charged by Mr.B on maintenance charges.

29 May 2018 ITC cannot be utilised.

uma (Querist)
29 May 2018 Thank you sir, i want to know reference in the GST Act like section or rule which is saying that ITC not eligible.

29 May 2018 There is no provision in the GST Act to permit cross utilization of credit of CGST and SGST of one state with another state. The stet-off is permitted as per Section 49 of the CGST Act and the corresponding Section in the relevant SGST Act.


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