Blocked Credit under GST

Faculty - Adv Nidhi Gupta

📆 1 & 2 Apr 2023
⏰ 6.00PM to 8.00PM

Course Fees
999 + GST
599 + GST

Click Here To Pay

Key Features
✅English Medium
✅Duration 4 Hours
✅E Notes available
✅The Recordings will be provided

What Will Be Covered in the Course

1 Eligibility conditions for availing ITC.
2 Apportionment of Credit
◼Meaning of Taxable & Exempt Supply
◼Credit used exclusively for Taxable supply / exempt supply.
◼Common Credit.
◼Supplies for personal consumption etc.
◼How to apportion the credit
3 Blockage of Credit in respect of
◼Motor Vehicles, Vessels and Aircraft; their servicing repair & maintenance.
◼Food & Beverages, Outdoor Catering,
◼Beauty Treatment, Health Services, Cosmetic & Plastic Surgery.
◼Membership of Club, Health and Fitness Centre.
◼Goods & Services provided to employees.
◼Travel benefits to employee.
4 ITC on Works Contract and Construction of Immovable Property related issues such as:
◼Installation of lift
◼Overhead crane.
◼Construction of warehouse for leasing.
◼Civil construction for installation of machinery etc.
5 Credit on free gifts, samples, goods lost, stolen or destroyed etc.

6 ITC & Tax paid under Section 74, 129 and 130.

For Queries - 8891 128 677, 89434 16272, info@taxscan.in