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2018 (9) TMI 972 - HC - GSTPayment of Contract Value with respect to Works Contract - transitional provisions - petitioner's grievance is with respect to 10% of the contract value which according to the contract, would become payable at a later date - Held that:- As per the interpretation of the Advance Ruling Authority and the Appellate Authority, no input tax credit would be available. NOTICE, returnable on 12.10.2018.
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