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[Cites 0, Cited by 0] [Section 122(1)] [Section 122] [Entire Act]

State of Andhra Pradesh - Subsection

Section 122(1)(vii) in Andhra Pradesh Goods and Services Tax Act, 2017

(vii)takes or utilises input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act, or the rules made thereunder;