https://www.taxtmi.com/forum/issue?id=111865 Entitlement to the deemed credit under transitional GST rules depends on whether goods held on the appointed date were previously subject to any tax incidence; taxed goods are not eligible while tax free goods may qualify. Where a purchaser cannot verify whether goods (for example, supplies from SEZs that were excise exempt) previously bore tax, entitlement to deemed credit is uncertain and hinges on verifiable evidence of the goods' prior tax status. en-us Wed, 03 May 2017 17:22:46 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111865 Entitlement to the deemed credit under transitional GST rules depends on whether goods held on the appointed date were previously subject to any tax incidence; taxed goods are not eligible while tax free goods may qualify. Where a purchaser cannot verify whether goods (for example, supplies from SEZs that were excise exempt) previously bore tax, entitlement to deemed credit is uncertain and hinges on verifiable evidence of the goods' prior tax status. Discussion-Forum GST Wed, 03 May 2017 17:22:46 +0530 https://www.taxtmi.com/forum/issue?id=111865