Section 17 of Punjab GST Act 2017 : Apportionment of credit and blocked credits.
Section 17 of Punjab GST Act 2017 ( Section 17 of Punjab GST Act 2017 explains Apportionment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT ) Apportionment of credit and blocked credits. 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any… Read More »