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    <title>A person becomes liable to pay tax on 1st August, 2017and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on:</title>
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    <description>Where a person becomes liable to tax on 1 August 2017 but registers on 15 August 2017, entitlement to Input Tax Credit is confined to inputs held in stock as of 31 July 2017.</description>
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      <description>Where a person becomes liable to tax on 1 August 2017 but registers on 15 August 2017, entitlement to Input Tax Credit is confined to inputs held in stock as of 31 July 2017.</description>
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