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Treatment of GST Cess paid

This query is : Open 
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(Querist)
15 June 2022 Whether GST cess paid can be claimed as indirect expenses ?
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CA Altamush Zafar

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CA Altamush Zafar (Expert)
16 June 2022 If ITC is not available then record it under the same head as that of goods on which cess was levied.

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