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?
CA Padmasri Manyam
(CA in Practice)
(1340 Points)
Replied 07 June 2018
it is clearly specified under Section 17(1), Section 17(2) of CGST Act read with Rule 42, 43 of CGST Rules.
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