Section 193 : Tax paid on capital goods lying with agents to be allowed as credit – Transitional Provisions
June 10, 2017
Section 195 : Goods sent on approval basis returned on or after the appointed day – Transitional Provisions
June 10, 2017

Section 194 : Treatment of branch transfers – Transitional Provisions


194. Treatment of branch transfers

Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as credit of input tax under this Act.

(Only in SGST Law)

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