ITC claim of Cess paid

This query is : Resolved

DIVYESH JAIN (Querist)
Follow

15 November 2022 Dear Sir,

One of my client has paid CESS while purchase of motor vehicle apart from CGST and SGST.

My query is can I claim the input tax credit of Cess amount while calculating my GST liability. There is no CESS liability on outward supply.

Incase ITC cannot be claimed can I get the refund of CESS paid.

Please help me in this matter.

Regards,
Divyesh Jain

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

15 November 2022 The input tax credit of this Cess can be only used to pay Compensation Cess, and no refund can be claimed.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

15 November 2022 1.The input tax credit of this cess can be only used to pay compensation cess and not the other taxes like CGST, SGCT or IGST.
2. No refund allowed for cess paid.

Upgrade to CAclubindia Pro. Subscribe Now!

DIVYESH JAIN

DIVYESH JAIN (Querist)
Follow

15 November 2022 Ok Sir, Thanks for your reply