Checklist Inward Supply Taxpayers/Consultant should examine that all inward supply of raw materials, Packing Materials, Fuel, Stores and spares and services procured through purchase/Service order and from purchase order level itself registered taxable person are in position to determine the eligibility of ITC on such transaction with nature of transaction viz. composite supply, mix supply and ITC was availed with satisfying the conditions of section 16(2) of CGST Act, 2017 and Rule 36(4)
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