Section 18: Availability Of ITC Under Special Circumstances

Harsh Kaushik , Last updated: 24 April 2023  
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What does Section 18 say? Section 18 of the CGST ACT 2017 talks about the Input Tax Credit availability under special circumstances such as in case of exempt supply, credit of capital goods, credit period availability etc. Input Tax Credit is the very basic backbone of GST mechanism and how it

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Published by

Harsh Kaushik
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Category GST   Report

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