Computers and Laptops Not Eligible as Inputs for Transitional ITC u/s 140(3) of KSGST Act.

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....Input tax credit - migration to GST regime - transitional provisions - Whether computers, laptops etc. used by the applicant for providing output service would qualify as inputs for the purpose of availing transitional ITC under Section 140(3) of KSGST Act? - Held No....