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of <h1>Amendment Proposed to Section 12 of IGST Act: Removal of Proviso in Sub-section 8 for Better Clarity on Tax Credit</h1> Clause 144 of the Finance Bill, 2023, proposes an amendment to section 12 of the Integrated Goods and Services Tax Act. It seeks to remove the proviso in sub-section (8) to eliminate confusion concerning the availment of input tax credit and related issues. This change aims to clarify the application of the law regarding taxation matters under the Act.
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