{"id":14486,"date":"2021-01-02T09:46:25","date_gmt":"2021-01-02T04:16:25","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=14486"},"modified":"2024-06-04T13:25:18","modified_gmt":"2024-06-04T07:55:18","slug":"itc-reversal-on-sale-of-shares-mutual-funds","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/itc-reversal-on-sale-of-shares-mutual-funds\/","title":{"rendered":"ITC reversal on sale of Shares\/ Mutual Funds"},"content":{"rendered":"<table style=\"font-size: 16px; font-style: normal;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #f2f2f2;\" width=\"798\"><strong>Content:<\/strong><\/p>\n<p><a href=\"#intro\"><strong>Introduction<\/strong><\/a><\/p>\n<p><a id=\"intro\" href=\"#legal\"><strong>Legal provisions<\/strong><\/a><\/p>\n<p><a href=\"#conclusion\"><strong>Conclusion\u00a0<\/strong><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><strong>\u00a0<\/strong><strong>Introduction:<\/strong><\/h3>\n<ul id=\"legal\" style=\"text-align: justify;\">\n<li>In<a href=\"https:\/\/www.cagmc.com\/taxability-of-advances-taken-under-gst-regime\/\"> GST regime<\/a> as well as in the previous regime, ITC on exempted supply of goods or services shall be reversed and not qualified for availment. One of the exempted supplies is sale of shares\/mutual funds. The provisions relating to ITC reversal on such supply are as follows:<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>Legal Provisions:<\/strong><\/h3>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-14689 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1.png\" alt=\"ITC reversal on sale of Shares\/ Mutual Funds\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/01\/ITC-reversal-on-sale-of-Shares_-Mutual-Funds-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>ITC restriction on exempt supply:<\/strong><\/p>\n<ul>\n<li>As per section 17(2) &amp; 17(3) of\u00a0<a href=\"https:\/\/taxguru.in\/goods-and-service-tax\/cgst-act-2017-updated-free-e-book.html\" target=\"_blank\" rel=\"noopener\"><strong>CGST Act<\/strong><\/a>, goods or services or both are used partly for the purpose of effecting taxable supplies and partly for effecting exempt supplies, the amount of input tax credit shall be restricted and allowed only for the input tax that is attributable to the taxable supplies and not exempt supplies. The ITC commensurate to the exempt supply shall be reversed.<\/li>\n<\/ul>\n<p><strong>What is the value on which ITC has to be reversed?<\/strong><\/p>\n<ul>\n<li>Chapter V of the\u00a0<strong>CGST Rules <\/strong>states the methodology for ITC reversal on various supplies. The ITC reversal on sale of securities shall be the such treatment.<\/li>\n<li>Now at the far end of the rules, we have an explanation which states the valuation for such reversal on sale of securities. Explanation 2(b) of Chapter V of the Central Goods and Service Tax Rules specifies that the value shall be taken as 1% of the sale value of securities.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Whether Mutual Fund is an exempt supply:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>According to section 2(47) exempt supply includes nil rated supplies and non-taxable supplies. Hence, if a supply falls under the category of non-taxable supply or nil rated supply it shall also be treated as exempt supply only.<\/li>\n<li>2(52) read with S 2(102) of the CGST Act vide their definitions, debar the securities from the ambit of goods and services.<\/li>\n<li>2(101) of the Central Goods and Service Tax Act, defines securities as in S. 2(h) of the Securities Contract Regulation Act \u2013 1956 which involve Mutual Funds as well.<\/li>\n<li>Hence from the above analysis, we can understand that mutual funds are a part of securities which are not taxable under the GST and thereby considered as exempt supply.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>How should the reversal be done?<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>For instance:<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\">Total Turnover of the Entity is Rs.20 Lakhs, and value of sale of securities is Rs.400000 and the total input tax credit id Rs.100000.<\/p>\n<p id=\"conclusion\" style=\"text-align: justify; padding-left: 40px;\">Value of exempt supply = Rs.400000 x 1% = Rs.4000<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">ITC Reversal:<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">Total ITC x\u00a0Value of exempt Supply\u00a0\u00a0\u00a0 \u00a0 = Rs.100000 x\u00a04000\u00a0\u00a0 = Rs.200<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">Total Turnover of the entity\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2000000<\/p>\n<h3 style=\"text-align: justify;\"><strong>Conclusion:<\/strong><\/h3>\n<p>Hence, the ITC shall not be availed and calculation for the same shall be as discussed above. The same analysis will apply for shares as well.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content: Introduction Legal provisions Conclusion\u00a0 \u00a0Introduction: In GST regime as well as in the previous regime, ITC on exempted supply [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14689,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ITC reversal on sale of Shares\/ Mutual Funds - Goyal Mangal &amp; Company<\/title>\n<meta name=\"description\" content=\"Read about ITC reversal on sale of Shares\/ Mutual Funds. 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