you cannot claim more than 105% of the ITC reflected in GSTR-2B as provisional credit. This 5% provisional ITC rule does not apply to the import of goods, input service distributors and, reverse charge mechanism (RCM).
The issue regarding allowing of availability of input tax credit relating to the facilities provided to the employees by the companies has been a point of dispute between the taxpayers and department since inception of GST regime. AAR has always given a regressive ruling i.e. not in favour of ...
However, some studies have indicated that China's service sector is a high CO2 emitter because its electricity is produced mostly from coal [24]. Because different sectors have different CO2 emissions, the combined structures of different sectors in regions lead to different regional CO2 emissions ...