GST on mobile recharge

GST applicable on mobile recharge,and Input tax credit also available subject to fulfillment of conditions in section 16(2) of the CGST Act 2017.and should not be under blocked credit as per section 17(5) of CGST Act, for example mobile recharge should be for business purposes and not for personal consumption.

In addition to above reply need to Reverse ITC as per Rule 42 for common ITC