Exempt supply

Import material clearance Dt.20.01.23
Terminal handling ,facility maintenance charges Inv.17.01.23

Can we claim input on terminal charges Inv.dated 17.01.23

Due to recent amendments finance act 2023 . Before clearance service is declared exempt supply.
Replies (2)
Quick Summary
This discussion clarifies whether input tax credit (ITC) can be claimed on terminal handling and facility maintenance charges following recent amendments. The consensus is that ITC is claimable if the Place of Supply (POS) is within your own state, even if the service was previously declared as an exempt supply.

Yes ITC can be claimed if POS is of your state
Yes the ITC can be claimed.

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