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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit on agent-held goods allowed to agent subject to registration, stock declaration, qualifying invoices and principal reversal.</h1> Agent entitlement to take credit of tax on principal's goods lying with the agent on the appointed day is permitted if the agent is a registered taxable person; both principal and agent declare stock details as prescribed; invoices were issued within the twelve months immediately preceding the appointed day; and the principal has reversed or not availed the input tax credit. The rule operates as a transitional provision and is stated to apply in SGST law.

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