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[Cites 0, Cited by 0] [Section 43(1)] [Section 43] [Entire Act]

State of Punjab - Subsection

Section 43(1)(c) in Punjab Goods and Services Tax Rules, 2017

(c)the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods: