Section 17 of GST - Apportionment of credit and blocked credits

CA Maheshwar Reddy , Last updated: 23 September 2017  
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(1) Where the goods or services or both are used by the registered person partly for purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. Business purpose + other purpose

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CA Maheshwar Reddy
(CHARTERED ACCOUNTANT)
Category GST   Report

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