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of <h1>Claim Tax Credit on Capital Goods Held by Agents Under Section 162B of Model GST Law 2016</h1> Tax paid on capital goods held by agents can be claimed as credit under Section 162B of the Model GST Law, 2016. This provision applies if the agent is a registered taxable person, both principal and agent declare the stock details before the appointed day, the invoices are issued within the last twelve months, and the principal has not claimed or has reversed any input tax credit on these goods. This provision is specific to the SGST Law.
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