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Q#13 - Tax Weekend - 29 August 2026

Input goods and services are defined separately under the CGST Act, 2017. One implication of separate definitions is:

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Don't be lazy!

Refund of unutilized ITC can be claimed only on input goods
Input goods do not qualify for ITC if they constitute inputs alongside input services
Input services are ineligible for ITC
None of the above

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See Section 54, CGST Act, 2017 and UOI v VKC Footsteps India Pvt Ltd AIR 2021 SC 4407.

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