Where in the act is it said that a person providing exempted supply cannot avail ITC. ?
Or is it a fundamental concept of indirect taxes one should know?
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Itc in case of a person providing exempted supply
Replies (2)
it is clearly specified under Section 17(1), Section 17(2) of CGST Act read with Rule 42, 43 of CGST Rules.
Yes agree with CA padmasri mam
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