ITC Restrictions Under Section 17(5)(h) of CGST Act: Key Clarifications and Contradictory Judgments

deepak K Gujrati , Last updated: 23 January 2025  
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UPDATE 17(5)(h) of the CGST Act GOODS LOST, STOLEN, DESTROYED, WRITTEN OFF OR DISPOSED OF BY WAY OF GIFT OR FREE SAMPLES; After issuance of circular no 92/11/2019-GST, a large number of judgements and also contradictory by AAAR and AAR requires further clarification by the CBIC. S. No

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Published by

deepak K Gujrati
(CA-practice)
Category GST   Report

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