Section 17: Apportionment of Credit and Blocked Credits

Rajagopal K , Last updated: 07 July 2025  
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Sub-section (1): Business and Non-Business Use When goods or services are used partly for business and partly for other purposes, ITC shall be restricted to the portion attributable to business use only. Sub-section (2): Taxable vs Exempt Supplies When goods or services are used: Partly for ta

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Rajagopal K
(Taxation Manager)
Category GST   Report

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