Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 117(4)] [Section 117] [Entire Act] State of Rajasthan - Subsection Section 117(4)(v) in Rajasthan Goods and Services Tax Rules, 2017 (v)the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person.