Section 162C - Treatment of branch transfers - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
Chapter XXV
TRANSITIONAL PROVISIONS
Contents
162C. 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.
