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Changes in the definition of inputs,input services and capital goods

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 8-5-2017 Last Replied Date:- 9-5-2017 - GST DAILY DOSE OF UPDATION Changes in definition of inputs, capital goods and input services As evident from revised draft, the definitions of the inp .....

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on which cenvat can be taken or not. But in the new regime, these restrictions have been minimised. For eg. the definition of input is given in sec 2(52) as any goods other than capital goods used or intended to be used by a supplier in the course or .....

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ns goods, the value of which is capitalized in the books of accounts of the person claiming the credit and which are used or intended to be used in the course or furtherance of business. Although this being a welcome step, it should also be looked in .....

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t probable that they will fall as residuary items in the definition of inputs. Similarly it has been stated that goods or services received by a taxable person for construction of an immovable property on his own account, other than plant and machine .....

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