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Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f) & (fa)]
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....ck Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him Section 17(5) Clauses (f) - Received the goods or services by non resident taxable per....
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....elling the machinery. In that case, as per provision mentioned above, * Mr. X can availed GST paid at the time of import of machinery, * Mr. X can not ITC on inputs or input services taken duri....