Definition of capital goods under revised GST law

Pradeep Jain | Last updated: 20 June 2017

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The definition of capital goods has undergone a substantial change in the revised GST Law. The definition of capital goods under revised GST Law is given under section 2(19) which states that capital goods means goods, the value of which is capitalised in the books of accounts of the person claiming

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About the Author

Pradeep Jain

Chartered Accountant

I humbly introduce myself as a Practicing Chartered Accountant in the field of indirect taxation, mainly specializing and providing consultancy services in matters of Central Excise, Service Tax, Customs and Foreign Trade Laws. I have been providing my services since 1994 from Jodhpur and have branch office at Ahmed ... Read more

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Definition of capital goods under revised GST law

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