TMI BlogBlock Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f) & (fa)]X X X X Extracts X X X X X X X X Extracts X X X X ..... ock Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him Section 17(5) Clauses (f) - Received the goods or services by non resident taxable pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling the machinery. In that case, as per provision mentioned above, * Mr. X can availed GST paid at the time of import of machinery, * Mr. X can not ITC on inputs or input services taken dur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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