https://www.taxtmi.com/article/detailed?id=10569 A non-obstante clause yields overriding effect only upon clear contradiction; Section 16(2) is a restricting provision limiting entitlement granted by Section 16(1) and does not, by its non-obstante phrasing alone, negate the distinct time-limit restriction in Section 16(4). The clause must be read contextually and harmoniously with other subsections and legislative intent, so that multiple restrictions on input tax credit eligibility coexist unless a genuine inconsistency compels otherwise. en-us Mon, 01 Aug 2022 10:51:42 +0530 Mon, 01 Aug 2022 10:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10569 A non-obstante clause yields overriding effect only upon clear contradiction; Section 16(2) is a restricting provision limiting entitlement granted by Section 16(1) and does not, by its non-obstante phrasing alone, negate the distinct time-limit restriction in Section 16(4). The clause must be read contextually and harmoniously with other subsections and legislative intent, so that multiple restrictions on input tax credit eligibility coexist unless a genuine inconsistency compels otherwise. Articles Goods and Services Tax - GST Mon, 01 Aug 2022 10:51:42 +0530 https://www.taxtmi.com/article/detailed?id=10569