Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f) & (fa)]

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..... taxable person ITC shall not be available for any tax paid on goods or services or both received by a non resident taxable person (Domestic Purchase ) except on goods imported by him. Example :- Mr. X is a non resident taxable person import the machinery for sale in the exhibition in Delhi trade fare, during the trade fare he availed many services to organize stall in trade fare .....

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