June 10, 2017
Transitional_Provisions

Section 197 : Transitional provisions for availing Cenvat credit in certain cases. – Transitional Provisions

197. Transitional provisions for availing Cenvat credit in certain cases Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment […]
June 10, 2017
Transitional_Provisions

Section 196 : Deduction of tax source – Transitional Provisions

196. Deduction of tax source Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the earlier law […]
June 10, 2017
Transitional_Provisions

Section 195 : Goods sent on approval basis returned on or after the appointed day – Transitional Provisions

195. Goods sent on approval basis returned on or after the appointed day Where any goods sent on approval basis, not earlier than six months before the appointed day, are […]
June 10, 2017
Transitional_Provisions

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 […]
June 10, 2017
Transitional_Provisions

Section 193 : Tax paid on capital goods lying with agents to be allowed as credit – Transitional Provisions

193. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at the premises of the agent […]
June 10, 2017
Transitional_Provisions

Section 192 : Tax paid on goods lying with agents to be allowed as credit – Transitional Provisions

192. Tax paid on goods lying with agents to be allowed as credit Where any goods belonging to the principal are lying at the premises of the agent on the […]
June 10, 2017
Transitional_Provisions

Section 191 : Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law – Transitional Provisions

191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Where a taxable person having centralized registration under the earlier law has […]
June 10, 2017
Transitional_Provisions

Section 190 : Credit distribution of service tax by ISD – Transitional Provisions

190. Credit distribution of service tax by ISD Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the […]
June 10, 2017
Transitional_Provisions

Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions

189. Taxability of supply of goods in certain cases Notwithstanding anything contained in section 12 or 14, the tax in respect of the taxable goods shall be payable under the […]
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