Section No. 17 - Apportionment of Credit and Blocked Credits.
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
Order No.04/2019 - Central Tax 29.03.2019 |
It removes difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
The CGST (Removal of Difficulties) Order |
|||
172/04/2022 - GST 06.07.2022 |
Clarification On various issues pertaining to GST-Reg |
It inter alia clarifies on issue of interpretation of Section 17(5) of the CGST Act, 2017.
|
|||
217/11/2024 - GST 26.06.2024 |
Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement-Reg |
||||
219/13/2024 - GST 26.06.2024 |
Clarification on availability of input tax credit on ducts and manholes used in Network of optical fiber cables (OFCs) in terms section 17(5) of the CGST Act, 2017-Reg |