compansation cess

Amount paid as GST Compensation cess will be available as input tax credit subject to compliance of all other credit related conditions. But Input tax credit in respect of GST Compensation Cess shall be utilized only towards payment of GST Compensation Cess on supply of goods and services leviable under the compensation bill. That means credit of cess cannot be utilized against CGST or SGST or IGST payable on outward supply. But can be utilized against cess payable by the supplier.

Amount paid as GST Compensation cess will be available as input tax credit subject to compliance of all other credit related conditions. But Input tax credit in respect of GST Compensation Cess shall be utilized only towards payment of GST Compensation Cess on supply of goods and services leviable under the compensation bill. That means credit of cess cannot be utilized against CGST or SGST or IGST payable on outward supply. But can be utilized against cess payable by the supplier.

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