Section 193 : Tax paid on capital goods lying with agents to be allowed as credit – Transitional Provisions
June 10, 2017Section 195 : Goods sent on approval basis returned on or after the appointed day – Transitional Provisions
June 10, 2017
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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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.
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June 10, 2017
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