A client is questioning whether Input Tax Credit (ITC) can be claimed for internet services received from an out-of-state supplier, as their supplier claims it's not possible for B2B internet services. However, GST generally allows ITC for most goods and services unless specifically excluded. The consensus is that there is no specific provision restricting ITC for internet service providers on B2B transactions, and the supplier's statement appears to be incorrect.
Respected Professionals, kindly help on the above, as one of our client taking the service of Internet form out of state for which he got invoices and he is giving same services to the customers but supplier not yet uploaded from past 4 months, now he's telling that "for Internet Service Provider B2B can't claim ITC ", but as per GST all service and Goods are eligible for ITC apart from some services and goods right?, so my query is "any provisions for Internet Service Provider on B2B".