Kansai Nerolac Paints Ltd. In re
Date: April 5, 2018
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): B.V. BORHADE AND PANKAJ KUMAR
Subject Matter
Krishi Kalyan Cess cannot be claimed as ITC under GST
Summary
In the pre-GST regime, the applicant obtained registration as Input Service Distributor (ISD) for its Head Office located in Mumbai to distribute eligible credit to its respective manufacturing units. As an input service distributor, company received…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by KANSAI NEROLAC PAINTS LIMITED, the applicant, seeking an advance ruling in respect of the following question : Whether accumulated credit by way of Krishi Kalyan Cess (KKC)…