Capital good input

Can we claim the input on capital goods after voluntary registration ?
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Quick Summary
This discussion clarifies whether input tax credit on capital goods can be claimed following voluntary GST registration. It highlights that Section 17(5) of the GST Act often designates credit for capital goods, particularly those related to transport and carriage, as blocked credit, meaning it cannot be claimed.

Please go through Section 17(5) of GST Act.

Sec 17(5) applies in case of capital goods like transport and carriage. So it's a blocked credit.

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