Capital goods

You can claim ITC in one shot,if the bill raise by a company to provide You.

ITC not available....

what is meaning

Are you Registered under GST ???

If not, then how can you claim ITC

Itc is not available in your case.. because you providing excempted service on that tax need to be paid by recipient.

If a person is exclusively supplying goods or services, the total tax on which is required to be paid by the recipient under reverse charge, is not required to obtain registration even if his aggregate turnover exceeds Rs. 20 lakhs.

Notification no.11/2017 prescribes a rate of 2.5% CGST for GTA services with the condition that ITC used in supplying the services has not been taken. If the ITC is to be availed then GTA service provider has to charge 6% central tax on all services provided by it.

Recipient of GTA services paying reverse charge is entitled to take ITC provided it is used in the course of furtherance of business. Where the GTA has opted to pay GST Forward charge basis, the recipient is eligible for ITC.

If the GTA has not paid central tax @ 6% in the case of services to certain categories then the recipients have to pay GST on reverse charge basis.