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Tax paid on capital goods lying with agents to be allowed as credit

Section 162B - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 162B - 162B. Where any capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled t .....

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ds lying with such agent on the date immediately preceding the appointed day in such form and manner and within such time as may be prescribed in this behalf; (iii) the invoices for such capital goods had been issued not earlier than twelve months im .....

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