ITC utilisation across segments under common GST registration

This discussion clarifies whether a company operating both manufacturing and trading activities under a single GST registration can utilise Input Tax Credit (ITC) from one segment against the liabilities of the other. The consensus is that there is no explicit prohibition in GST law preventing this. Therefore, ITC availed on goods used for trading can be used to pay the GST liability arising from the sale of manufactured goods, and vice versa, as long as both activities fall under the same GSTIN.