Below is the example of explaining the above concepts. (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where such inward supply of goods or services of a particular category is used by a registered taxable person for making an outward taxable supply of the same category of goods or services;(ii) membership of a club, health and fitness centre,(iii) rent-a-cab, life insurance, health insurance except where the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force or such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply(iv) travel benefits extended to employees on vacation such as leave or home travel concession. v. Laxmi Misthan Bhandar (Raj) (1989) 74 STC 260, Central Bank of India v. State of Kerala (2009) 4 SCC 9 (SC), (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) Where the services are provided by the supplier to any person on the direction of and on account of such registered person. Amount of Input Tax Credit on account of SGST or UTGST shall first be utilized for the payment of SGST or UTGST then for payment of IGST. a. 15 to government but he had already paid Rs. [button color=”orange” size=”medium” link=”https://www.taxadda.com/gst-input-tax-credit-calculator/” icon=”fa-calculator” target=”true”]GST Input Tax Credit Calculator[/button]. Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on Inputs even if the Inputs are directly sent to a job worker for job work without being first brought to his place of business. Besides, the case of Safari Retreats Private Limited is under challenge before Supreme court by the Govt. He writes mainly about GST and Finance. Neither the authors accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Input credit is allowed only when the supplier has deposited the tax collected from the taxpayers to the government. The invoice raised by the airline or travel agents should contain all the prescribed particulars, including name and registration number of the company. 17(5)(d), Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax. [1][Explanation: For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services––. (h) any tax paid in terms of sections 74, 129 or 130. ], (c) subject to the provisions of [2][Section 41 or section 43A], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through the utilisation of input tax credit admissible in respect of the said supply; and. Explanation.––For the purposes of this section,––, (i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or. 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