GST on mobile recharge

This discussion clarifies the Goods and Services Tax (GST) implications for mobile recharges. It explains that GST is applicable, and Input Tax Credit (ITC) can be claimed provided certain conditions under Section 16(2) of the CGST Act 2017 are met. Crucially, the recharge must be for business purposes, not personal use, and not fall under blocked credits as per Section 17(5). The reply also highlights the need to reverse ITC as per Rule 42 for common ITC.