194 Treatment of branch transfers – Revised Model GST Law ( Nov 2016)

By | March 14, 2017
(Last Updated On: March 14, 2017)

Revised Model GST Law ( Nov 2016)

Section 194 Revised Model GST Law ( Nov 2016)

  1. Treatment of branch transfers 

Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as credit of input tax under this Act.

(Only in SGST Law)

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