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No Input Tax Credit for Pre-GST Purchases u/s 140(6) of CGST and GGST Acts 2017.

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Full Text of the Document

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....Supply of services - Works Contract - credit of material bought in pre-GST era - post-implementation situation - The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.....

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