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[Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act]

Union of India - Subsection

Section 39(1)(b) in The Central Goods and Services Tax Rules, 2017

(b)the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit;