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rcm under gst

Reverse Charge Mechanism under GST is a mechanism under which the usual cycle of tax payment is reversed.

In the normal system, the recipient of goods will pay the value of the goods & relevant taxes on it to the supplier who then pays the GST to the Government.

Under Reverse Charge, the recipient pays to the supplier an amount exclusive of GST, the recipient then pays the GST directly to the Government.

RCM is a complex concept that works in select scenarios only.

1. What is RCM full form under GST?

The full form of RCM under GST is Reverse Charge Mechanism, where the GST payment process is reversed & instead of the supplier the recipient has to release the tax liabilities.

2. What is the meaning of RCM?

reverse charge mechanism

RCM or Reverse Charge Mechanism under GST is a mechanism where the supplier & the recipient change their roles in paying the GST.

In the normal system, the recipient pays the GST to the Supplier who then pays it to the Government but under Reverse Charge, the recipient pays the GST directly to the Government & not via the Supplier.

This Mechanism is applicable to certain situations, goods & services specified by the Government.

3. What is Reverse Charge in GST?

Reverse Charge in GST is the amount of GST that the recipient has to pay directly to the Government & not through the supplier, because such situations, goods or services were specified by the Government to fall under the Reverse Charge Mechanism.

4. What is the RCM list under GST? Explain the RCM Applicability under GST

RCM List under GST is the List of goods & services that the Government has specified to under RCM - 

RCM under GST

List of supply of Goods under RCM

Sr No.

Description of Supply of Goods

Supplier of goods

Recipient of Goods

1.

Cashew nuts, not shelled or peeled

Agriculturist

Any registered person

2

Bidi wrapper leaves (tendu)

Agriculturist

Any registered person

3.

Tobacco leaves

Agriculturist

Any registered person

4A

Silk yarn

Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of Silk Yarn

Any registered person

5

Raw cotton

Agriculturist

Any registered person

6

Supply of lottery

State Government, Union Territory or any local authority

Lottery distributor or selling agent

7

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

Central Government, State Government, Union territory or a local authority

Any registered person

List of supply of Services under RCM

Sr No.

Description of Supply of Goods

Supplier of goods

Recipient of Goods

1.

Any service supplied by any person who is located in a non-taxable territory to any person other than nontaxable online recipient.

Any person located in a non-taxable territory

Any person located in the taxable territory other than nontaxable online recipient

2

GTA Services

Goods Transport Agency (GTA) who has not paid integrated tax at the rate of 12%

Any factory, society, cooperative society, registered person, body corporate, partnership firm, casual taxable person; located in the taxable territory

3

Legal Services by advocate

An individual advocate including a senior advocate or firm of advocates

Any business entity located in the taxable territory

4

Services supplied by an arbitral tribunal to a business entity

An arbitral tribunal

Any business entity located in the taxable territory

5

Services provided by way of sponsorship to anybody corporate or partnership firm

Any Person

Anybody corporate or partnership firm located in the taxable territory

6

Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, -

(1) renting of immovable property, and  (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers.

Central Government, State Government, Union territory or local authority

Any business entity located in the taxable territory

7

Services supplied by a director of a company or a body corporate to the said company or the body corporate

A director of a company or a body corporate

The company or a body corporate located in the taxable territory

8

Services supplied by an insurance agent to any person carrying on insurance business

An Insurance Agent

Any person carrying on insurance business, located in the taxable territory

9

Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company

A recovery agent

A banking company or a financial institution or a non-banking financial company, located in the taxable territory

10

Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

A person located in non-taxable territory

Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory

11

Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under section 13(1) (a) of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like

Author or music composer, photograph her, artist, or the like

Publisher, music company, producer or the like, located in the taxable territory

12

Supply of services by the members of Overseeing Committee to Reserve Bank of India

Members of Overseeing Committee constituted by the Reserve Bank of India

Reserve Bank of India.

Note - Apart from the goods & services specified in the table above, RCM is also applicable when a supplier is an unregistered person if the taxable value is more than INR 5000 a day and also if the supplies are affected with e-Commerce.

5. How to Show RCM sales in GSTR filing?

You can declare the inward or outward supplies under RCM currently in Forms GSTR-1 & GSTR-3B.

GSTR-1 : Table 4B

GSTR-3B : Table 3.1(d)

6. What is Section 9(3) of GST under the CGST Act?

Section 9(3) under the CGST Act states the lists of Goods & Services that are liable to RCM under GST.

7. What is the meaning of Section 9(4) of GST under         the CGST Rule?

Section 9(4) of the CGST Act states that: if a registered recipient purchases from an unregistered supplier, then it becomes the responsibility of the recipient to pay the Tax Liabilities instead of the supplier under Reverse Charge Mechanism.

RCM under GST

8. Can we claim ITC on RCM in same month?

Yes, you can claim the Input Tax Credit on RCM in the same month, when you paid the GST under RCM.

9. How do I claim reverse charge on GSTR 3b?

Reverse Charge is not something that you claim but it is something that you pay under the Reverse Charge Mechanism.

You can declare the supplies liable to RCM in GSTR-3B & claim ITC on it.

You can declare the supplies under RCM in Table 3.1(d) of Form GSTR-3B.

10. How does RCM on unregistered dealer work?

RCM on unregistered dealer works as follows-

Mr. A buys goods from an unregistered supplier Mr. B. Then since the supplier is unregistered this becomes a case of Reverse Charge, & so Mr. A will pay a price exclusive of taxes.

These Taxes Mr. A will directly pay to the Government in his monthly return filings.

Now as these purchases are input for Mr. A's business he can claim ITC on it while filing his returns & paying taxes on the finished goods.

RCM under GST

11. Can you explain the RCM applicability under GST?

RCM is applicable to a set of supply of goods & services specified by CBIC and to certain situations where the supplier is an unregistered person.

RCM is also applicable to supplies that are affected by e-Commerce.

12. On which Items RCM is applicable under GST?

Following is the list of supply of items specified by CBIC on which RCM is applicable-

Serial No.

Description of Supply of Goods

1

Cashew nuts, not shelled or peeled

2

Bidi wrapper leaves (tendu)

3

Tobacco leaves

4

Silk yarn

4A

Raw cotton

5

Supply of lottery

6

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

13. How to check GST Paid by Supplier in RCM under GST?

If the GST is paid by the supplier it will not be considered a supply under RCM.

However, if you want to check if your supplier has declared the supplies & paid the GST, you can check the same in your GSTR-2A.

If you are a registered supplier & wish to see if your recipient has declared the sales under RCM, you will have to take follow up from your recipient.

14. What are inward supplies liable to Reverse Charge?

Inward supplies of goods or services that are either purchased from an unregistered supplier or are specified by the Government to be under Reverse Charge Mechanism are inward supplies liable to Reverse Charge for the recipient of such goods or supplies.

15. What are the exemptions to RCM?

There are a few cases that are exempted from Reverse Charge under GST-

  • Exempted goods or services- If the goods or services are exempted from GST then the Reverse Charge would not be applicable.
  • If the aggregate value of the goods & services does not exceed the amount of Rs. 5000 a day, then such transactions will be exempted from the provisions of reverse charges.

16. What is 'Time of Supply' in Reverse Charge under GST?

The time of supply under GST simply means the particular time when such goods or services are supplied to a recipient.

In very simple language the date of supply is the date when the payment against such supplies is made.

In certain cases when it becomes vague to find out the date of payment for Services, then the date of entry of such payments by the recipient can be considered as the time of supply.

17. Are there some key points to keep in mind while dealing with RCM?

There are a few important points you can consider while dealing with RCM-

  • Invoice management & storage- Make sure to store & properly manage the RCM invoices, as these will be useful in GSTR-1 monthly return filing as well as in GSTR-9 annual return filing
  • Accurate management of accounts when there are RCM supplies in it. Precision is advised while claiming ITC on RCM supplies.
  • Ensure that you pay the tax liabilities through Cash Ledger only & not Credit ledger. Although, you can receive the claimed ITC in your Credit Ledger.

18. How are services by e-commerce operators treated under RCM?

Supplies through e-Commerce are treated just like other supplies under RCM.

In this case, also the recipient of the services will pay the GST.

However, since all of the recipients of such services are unregistered people, the e-Commerce operator must hire an assess who would collect all the Taxes from such recipients & pay it to the Government.

19. How does ITC work under RCM?

ITC under RCM works just the same as it works in the regular GST System.

In the regular system, the recipient has to ensure that the supplier declares the invoices on which the recipient has to claim ITC. This does not happen in the supplies under RCM.

As the recipient is the one who pays the taxes, he can himself declare the invoices on which he wishes to claim ITC & claim the ITC for the same in the same month.

One condition applies here, the goods or supplies under RCM should be solely used for the Business purpose only.

The recipient has to discharge the Tax Liability through Electronic Cash Ledger & he can receive the Credit claimed in the Electronic Credit Ledger.

Note- Some of the information in the article has been referred from CBIC

20. How do you calculate RCM in GST ?

how to calculate RCM under GST

However, here is an example for you to understand how RCM works practically-

RCM is applicable on select goods, services & supplies.

Purchase of raw cotton is liable to RCM; Mr. Abhinav purchased raw cotton for his cotton boutique from Mr. Pura worth INR 50,000.

The tax rate of cotton is 5%, meaning Mr. Abhinav needs to pay a total of INR 50,000 + 5% GST, that is INR 52,500.

But since raw cotton purchase falls under RCM he will only pay INR 50000 to Mr. Pura.

Mr. Abhinav will then have to create a self-invoice and pay the tax amount of INR 2500 directly to the Government via his GSTR-3B

The recipient in this case Mr. Abhinav will have to furnish, table 3.1 D of GSTR-3B & pay the taxes as per usual.

21. How do I pay reverse charge in GST portal?

reversal of RCM under GST
Recipients of goods, services & supplies those are liable to RCM need to be pay the GST as per the usual tax rates, directly to the government via Form GSTR-3B.

Recipients need to furnish Table 3.1 D of GSTR-3B to pay the GST liable to RCM.

The GSTR-3B needs to be filed on the GST Portal on a monthly basis along with the RCM transaction details & the RCM taxes need to be paid using the Electronic Cash ledger only.

Taxpayers can later claim the ITC on such transactions, in table-4A of GSTR-3B of the same month.

22. Who will issue RCM invoice?

The recipient of the goods, services & supplies will issue self-made invoices for RCM transactions, irrespective of the supplier being an unregistered person.

If the supply is liable to RCM, then the recipient will have to issue the invoices for himself & declare them in their GSTR-1 & GSTR-3B.

23. RCM expenses list under GST

RCM expences list under GST

Following in the RCM Expense List, where Reverse Charge is applicable:

Sr. No.

Nature of Expense

Tax Rate on Expense

Is the registered supplier allowed to levy tax

Reverse Charge (If supply is unregistered)

ITC Eligibility

1

Conveyance Expense – Radio Taxi like OLA & UBER or other AC vehicle

5%

Yes

Yes

No

2

Payment to Goods Transport Agency

5%

No

Yes

Yes

3

Traveling in Train by AC or First class

5%

Yes

Yes

No

4

Job Work / Labour Charges for textile yarn & textile fabric

5%

Yes

Yes

Yes

5

Job Work / Labour Charges for diamond, jewellery & precious metal

5%

Yes

Yes

Yes

6

Job Work / Labour Charges for printing of books, journals & periodicals

5%

Yes

Yes

Yes

7

Food & Beverages Expense (Non AC restaurant)

12%

Yes

Yes

No

8

Room Rent in a hotel, lodge (Rs.1000 to 2500 per room per day

12%

Yes

Yes

Yes

9

Fuel (Furnace Oil/LPG)

18%

Yes

Yes

Yes

10

Sales Promotion/Business Promotion

18%

Yes

Yes

Yes

11

Food & Beverages Expense (AC restaurant)

18%

Yes

Yes

No

12

Mineral water

18%

Yes

Yes

Yes

13

Truck/ Tempo Hire Charges

18%

Yes

Yes

Yes

14

Club & Membership fees

18%

Yes

Yes

No

15

Advertisement Charges / Hoarding / Magazine / News Papers / Media

18%

Yes

Yes

Yes

16

AMC Charges

18%

Yes

Yes

Yes

17

Broker Fee & Charges

18%

Yes

Yes

Yes

18

Cancellation Charges

18%

Yes

Yes

Yes

19

Extended Warranty

18%

Yes

Yes

Yes

20

House Keeping Charges

18%

Yes

Yes

Yes

21

Insurance paid on goods & vehicle

18%

Yes

Yes

Yes

22

Payment to advocate

18%

No

Yes

Yes

23

Loading & Unloading – others/ Hamali

18%

Yes

Yes

Yes

24

Training Expense

18%

Yes

Yes

Yes

25

Payment to Post office for Speed post & parcel post

18%

No

Yes

Yes

26

Postage and Courier Charges

18%

Yes

Yes

Yes

27

Printing & Stationery (Flex Printing, Broad Printing, Notice Printing)

18%

Yes

Yes

Yes

28

Recruitment Expenses

18%

Yes

Yes

Yes

29

Commission Paid

18%

Yes

Yes

Yes

30

Rent Paid for commercial use of premises

18%

Yes

Yes

Yes

31

Godown Rent for commercial purpose

18%

Yes

Yes

Yes

32

Repair and Maintenance – Building / Electrical
/ P& M / Others

18%

Yes

Yes

Refer Note 1

33

Room Rent in a hotel, lodge (Rs.2500 to 7500 per room per day

18%

Yes

Yes

Yes

34

Payment for Sponsorship Services

18%

Yes

Yes

No

35

Security Charges

18%

Yes

Yes

Yes

36

Sundry Expenses

18%

Yes

Yes

Yes

37

Job Work / Labour Charges for garment processing

18%

Yes

Yes

Yes

38

Job Work / Labour Charges (Other)

18%

Yes

Yes

Yes

39

Sitting Fees, Commission or any other payment made to director by company

18%

Yes

Yes

Yes

40

Audit Fees, Account Writing , Professional Fees (other than Advocate)

18%

Yes

Yes

Yes

41

Research & Development Expenses

18%

Yes

Yes

Yes

42

Food & Beverages Expense (AC restaurant)

28%

Yes

Yes

No

43

Wall Paint

28%

Yes

Yes

No

44

Room Rent in a hotel, lodge Above Rs.7500/-

28%

Yes

Yes

Yes

45

Traveling Expenses International

28%

Yes

Yes

No

46

Amusement Park/ Theater Ticket

28%

Yes

Yes

Yes

47

Cold drink

40%

Yes

Yes

No

48

Repairs & maintenance Charges if it has not resulted into immovable property

18% / 28%

Yes

Yes

Yes

49

Electrical Fittings

18% / 28%

Yes

Yes

No

50

Staff Uniform Expenses

5% / 12%

Yes

Yes

Yes

51

Packing material & Packing Charges

5% / 12% / 18%

Yes

Yes

Yes

52

Plant & Machinery

Actual Rate

Yes

Yes

Refer Note 3

53

Furniture & Fixture

Actual Rate

Yes

Yes

Refer Note 3

54

Motor Car

Actual RateYes

 Yes

Yes

No

55

Building

Actual Rate

Yes

Yes

No

56

Office Equipment including Computer, Software & Hardware

Actual Rate

Yes

Yesrefe

Refer Note 3

57

Free Gift given to staff (Exempt upto Rs.50000/- per staff p.a)

Applicable Rate

Yes

Yes

No

58

Free Gift given to staff (Above Rs.50000/- per staff p.a)

Applicable Rate

Yes

Yes

Yes

59

Diwali/ New year Gift purchased & debited to P & L

Applicable Rate

Yes

Yes

Yes

Following is the expense list on which RCM is not applicable-

Sr. No.

Nature of Expense

Tax Rate on Expense

Is the registered supplier allowed to levy tax

Reverse Charge (If supply is unregistered)

ITC Eligibility

1

Salary, wages & bonus paid to employee

0%

No

No

No

2

Electricity bill

0%

No

No

No

3

Water Charges/ Plain Water

0%

No

No

No

4

Bank Interest

0%

No

No

No

5

Professional Tax

0%

No

No

No

6

BMC Tax

0%

No

No

No

7

Building / Property Tax

0%

No

No

No

8

Rent Deposits

0%

No

No

No

9

Other Deposits

0%

No

No

No

10

Petrol / Diesel/ CNG/Kerosene Expenses (Motor Spirit)

0%

No

No

No

11

Liquor Expenses

0%

No

No

No

12

Registration Fees (ROF / ROC / RTO etc)

0%

No

No

No

13

Bad Debt

0%

No

No

No

14

Donation

0%

No

No

No

15

Labour Welfare Contribution to Government

0%

No

No

No

16

Fine & Penalties

0%

No

No

No

17

Conveyance Expense – Non AC Taxi, Auto, Bus, Train

0%

No

No

No

18

Loading & Unloading in relation agricultural produce/ Hamali

0%

No

No

No

19

Rent Paid for residential use

0%

No

No

No

20

Godown Rent for agricultural produce

0%

No

No

No

21

News paper & magazines

0%

No

No

No

22

Remuneration to Director & partners

0%

No

No

No

23

Bank Charges – Service charges recovered

18%

Yes

No

Yes

24

Telephone, Mobile & internet Charges

18%

Yes

No

Refer note 2

25

Health Insurance

18%

Yes

No

No

Refer this note

Note 1

If repair & maintenance expenses lead to the construction of immovable properties then input credit is not available.

Note 2

If Telephone, Mobile & Internet bill is in the name of the company and address and place of business is mentioned only then should one claim the input credit on such expenses.

Note 3

Input credit is available completely. However if goods are sold/disposed of/ scrapped/ thrown away within 5 years, then input credit @ 5% per quarter is available for the used period and balance is to be reversed for not availing full use of the good at the time of date of sale.

RCM on freight limit 750

reverse charge mechanism freight limit
As per Notification No. 13/2017- Central Tax dated 28/06/2017 the person who pays or is liable to paying the freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the receiver of service & thus shall be liable to paying the taxes under RCM.

This means that, if the supplier of goods (consignor) pays freight to the GTA, then the supplier will be treated as the recipient only if he belongs to the category of persons above then he will pay GST on reverse charge basis.

And if the liability of freight payment lies with the receiver of the goods (Consignee), then the receiver of goods will be treated as the receiver of transportation services only if he belongs to any of the above category of persons, he will pay GST on reverse charge basis.

 Accounting Treatment of Reverse Charge Mechanism 

Reverse charge mechanism

Here is the simple breakdown of how the accounting treatment of RCM under GST works-

RCM charges need to be paid as per the usual tax rates, directly to the government via Form GSTR-3B.Recipients need to furnish Table 3.1 D of GSTR-3B to pay the GST liable to RCM.

Taxpayers can later claim the ITC on such transactions, in table-4A of GSTR-3B of the same month. RCM charges need to be paid using the Electronic Cash Ledger only.

However the credit of the same can be availed & used to discharge other tax liabilities.

Accountants need to maintain a separate Ledger for RCM transactions. This ledger shall contain the RCM tax payment details as the following entries-

  • CGST-Output Tax-RCM
  • SGST-Output Tax-RCM
  • CGST-Input Tax-RCM
  • SGST-Input Tax-RCM
  • IGST-Output Tax-RCM
  • IGST-Input Tax-RCM

GST RCM on foreign expenses

RCM on foreign expenses
RCM is applicable on the import of services also known as foreign expenses.

Since the suppliers of the goods are foreign countries with different taxpayers & tax structures, they should not have to undertake the tax liability.

This will also make import & foreign exchange simpler.

Hence, as per Notification no.10/2017-IT(R) dated 28.06.2017, one of the notified category on which GST is applicable under RCM is “any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient”.

GST liability under RCM in case of Import of service has to be paid in cash/bank. GST ITC to the extent of IGST paid can be availed and utilized in the same month subject to ITC eligibility, to release the outward tax liability.

RCM under GST transport

RCM is applicable on GST Services, GTA Services are nothing but outsourced transport agencies that provide the transportation services to transport goods and issue a consignment note against the same.

RCM under GST Transportation

RCM on GTA
RCM is applicable on GTA Services or Goods & Transport Agency based services in India.  As per Notification No. 11/2017- Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides transport services for goods, by road and issues a consignment note for the services, by whatever name it’s called.

Note- Transportation Agencies that issue the consignment notes are only considered as GTA under GST

  1. 1
     A Factory registered under or governed by the Factories Act, 1948
  2. 2
     A Registered Society
  3. 3
     A Co-Operative Society established by or under any law
  4. 4
     A Company
  5. 5
     A Partnership Firm
  6. 6
     Association of person
  7. 7
     A GST registered person
Also as per Notification No. 12/2017 of Central Tax (Rate) dated 28th June 2017, the following are exempted from paying GST under RCM-
  1. 1
     Transport of agricultural produce
  2. 2
     Transport of milk, salt, food grains including rice, flour, pulses
  3. 3
     Transport of organic manure
  4. 4
     Transport of newspapers or magazines registered with the Registrar of   Newspapers
  5. 5
     Transport of relief materials for victims of natural or man-made disasters,   calamities, accidents or mishaps
  6. 6
     Transport of defense or military equipment
  7. 7
     Transport of any goods, where the gross amount charged for   transportation for a consignment transported in a single carriage does not   exceed INR 1,500
  8. 8
     Transport of any goods, where consideration charged for transportation of   all such goods for a single consignee does not exceed INR 750

RCM on labor charges under GST

RCM on labor charges
RCM on Labor Charges works as per the following Table-

Sr. No

Nature of Expense

Tax Rate on Expense

Is the registered supplier allowed to levy tax

Reverse Charge (If supply is unregistered)

Input Tax Credit Eligibility

1

Labor Welfare Contribution to Government

0%

No

No

No

2

Labor Charges for textile yarn & textile fabric

5%

Yes

Yes

Yes

3

Labor Charges for diamond, jewelry & precious metal

5%

Yes

Yes

Yes

4

Labor Charges for printing of books, journals & periodicals

5%

Yes

Yes

Yes

5

Labor Charges for garment processing

18%

Yes

Yes

Yes

6

Labor Charges (Other)

18%

Yes

YesYe

Yes

Reverse charge entry in Tally

RCM entry in tally
Given below are the steps that you can follow on Tally to enter the Inward Supply details & Reverse Charge liable to the same-

Go to Gateway of Tally >> Inventory Info. >Stock Items >> Alter >> and select the stock item.

On the GST applicability window

Is GST Applicable? – Select Applicable & Set/alter GST details? – Select Yes

RCM under tally

Press F12: Configure and set “Enable reverse charge calculation?” to Yes

reverse charge under GST

On the Taxability option – Select Taxable

RCM under GST

For “Is reverse charge applicable?” Dialogue box -Select Yes .

reverse charge under GST

Enter the GST rates.

Business liable to pay Reverse Charge on GTA Services

reverse charge on GTA Services
  • Factory registered under the Factories Act,1948
  • A society registered under the Societies Registration Act, 1860 or under any other law
  • A co-operative society established under any law
  • GST registered person
  • A body corporate established by or under any law; or under any other law
  • A partnership firm whether registered or not (including AOP)
  • Casual taxable person

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  1. What if, RCM paid on a service by the taxpayer without knowing that it is not applicable. He has declared it in the GSTR 3B under 3(d) Inward supplies liable for reverse charge and claimed under ITC in 4A table. So, how to show this in GSTR 9. Can we remove this in GSTR 9 from the Inward supplies liable for reverse charge.

  2. as we know that RCM should only be paid if we take trasporatation services from GTA which is more than RS 750 but in my case a registered transporter issued a invoice of RS 650 and it's now shoiwing in my GSTR 3b as inward supply liable to reverse charge and also in ITC column,Now I am confused wheather to claim that itc or not

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