https://www.taxtmi.com/acts?id=30361 Availability of input tax credit is permitted for newly registered persons, registrants under special registration, persons moving off the composition scheme, and where supplies previously exempt become taxable, allowing credit for inputs, stocks and capital goods held immediately before the relevant change, subject to prescribed percentage reductions on capital goods and a one year invoice claim limit. en-us Mon, 10 Jul 2017 14:27:43 +0530 Fri, 18 Aug 2017 10:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30361 Availability of input tax credit is permitted for newly registered persons, registrants under special registration, persons moving off the composition scheme, and where supplies previously exempt become taxable, allowing credit for inputs, stocks and capital goods held immediately before the relevant change, subject to prescribed percentage reductions on capital goods and a one year invoice claim limit. Act-Rules GST - States Mon, 10 Jul 2017 14:27:43 +0530 https://www.taxtmi.com/acts?id=30361