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<h1>Goods Tax Credit Eligibility: Section 192 of Model GST Law Allows Credit if Conditions are Met, Involves Agents and Principals.</h1> Tax paid on goods held by agents is eligible for credit under Section 192 of the Model GST Law, 2016, provided certain conditions are met. The agent must be a registered taxable person, and both the principal and agent must declare the stock details before the appointed day. Invoices for the goods should be issued within twelve months prior to the appointed day, and the principal must have either reversed or not claimed input tax credit on these goods.