Section 190 : Credit distribution of service tax by ISD – Transitional Provisions
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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 appointed day by an Input Service Distributor shall be eligible for distribution as credit under this Act even if the invoice(s) relating to such services is received on or after the appointed day.
(CGST Law)
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