ITC doubt in petrol bunk

ITC / Input 2161 views 5 replies
In petrol bunk (License holding fees) is paid by petrol bunk dealer to oil corporation in which ITC availed which may adjust against motor oil sales output due ?
Replies (5)

No you cannot take ITC on licence fees since the licence fees is for sale of petrol or diesel which are non-gst supply. 

You can use ITC on purchase of lubricants fully to pay GST on sale of lubricants.

Yes, agreed with CA Shivam Arora sir.
Petroleum products are not gst supply.

LFR on Petrol Diesel is business expenses like insurance etc. The LFR invoices being raised by the Oil Marketing Companies are being uploaded in GSTR2A. If the ITC on LFR could not be availed by the dealer there was no need to upload the invoices.

But what if I purchase uniform for our employee in petrol pump. can I take GST input on this ?

https://www.cbic.gov.in/resources//htdocs-cbec/gst/GST-Update22122018.pdf;jsessionid=9AD8CCEB2DDC5E8DA0300AE831E08573

 

this says this is a mixed supply


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