https://www.taxtmi.com/caselaws?id=767091 HC held that the applicant was entitled to transitional input tax credit under Section 140(3) of Chapter XX of the KSGST Act for computers and laptops used to provide services. Because the applicant was not liable to tax or required to register under KVAT, those goods did not qualify as capital goods under Section 2(x) of the KVAT Act and thus fell within Chapter XX's transitional credit scheme. Petition allowed. en-us Tue, 28 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767091 HC held that the applicant was entitled to transitional input tax credit under Section 140(3) of Chapter XX of the KSGST Act for computers and laptops used to provide services. Because the applicant was not liable to tax or required to register under KVAT, those goods did not qualify as capital goods under Section 2(x) of the KVAT Act and thus fell within Chapter XX's transitional credit scheme. Petition allowed. Case-Laws GST Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767091