goods and services partly used for taxable supplies and partly for exempt supplies

Описание: Section 17(1) : Goods or services or both are used partly for the purpose of any business and partly for other purposes: Pro-rata (proportionate ) credit is admissible:

Section 17(2) : Goods or services or both are used partly for effecting taxable supplies and partly for effecting exempt supplies

Rule 42 (1) :
The input tax credit (ITC) in respect of
• inputs or
• input services

which attract the provisions of section 17(1) or 17(2) --

(a) being –
partly used for the purposes of business and
partly for other purposes,

(b) being –
• or partly used for effecting taxable supplies including zero rated supplies and
• partly for effecting exempt supplies,


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