Section 17 of Sikkim GST Act 2017 : Apportionment of credit and blocked credits
Section 17 of Sikkim GST Act 2017 [ Section 17 of Sikkim 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 business and… Read More »