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Claim of credit by a banking company or a financial institution

Rule 3 - Final Rules (Draft) - Input Tax Credit - GST - Input Tax Credit - Final Draft Rules 18-5-2017 - Rule 3 - 3. A banking company or a financial institution, including a non-banking financial company, engaged in supply of services by .....

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fied below - (a) the said company or institution shall not avail the credit of,- (i) tax paid on inputs and input services that are used for non-business purposes, and (ii) the credit attributable to supplies specifie .....

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