Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same

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..... sions - FAQ on GST dated 21.9.2016 based on Draft Model GST - Act-Rules - Q 24. Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will .....

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..... ediately preceding the appointed day; The principal has either reversed or not availed of the ITC in respect of such goods. This provision is applicable to SGST law only section 162A and sec .....

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