Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher...

Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - Carry forward of credit - Rule 117 of CGST Rules, 2017 - Explanation (3) which clarifies that the expression ‘eligible duties and taxes’ excludes any cess not specified in Explanation (1) or (2), has not been notified. .....

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