27 August 2018
If transport service provider is charging 5% GST , whether service recipient is eligible to take GST credit based on the invoice of the service provider.
We are clear that if transport service provider is not charged GST in his bill , then service recipient is to pay GST under reverse charge mechanism and eligible to take GST credit. We feel that if service provider paid GST @ 5% under forward charge , the service recipient can take GST Credit. we also feel that if service provider charge GST @ 5%, he is not eligible to take Input tax credit .
We request experts to clarify our doubts at the earliest.