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Reversal of Input Tax Credit Under GST: Rule 42 and 43 Explained for Services in Nepal and Bhutan.

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....Reversal of ITC (GST) - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Supply of services having place of supply in Nepal or Bhutan shall not be considered as Exempted supplies - Rule 42 r.w.explanation to Rule 43....

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