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[Cites 0, Cited by 0] [Section 140(1)] [Section 140] [Entire Act]

State of Goa - Subsection

Section 140(1)(iii) in The Goa Goods and Services Tax Act, 2017

(iii)where the said amount of credit relates to goods sold under Notification No. 4/5/2005-FIN(R&C)(13) dated 31-03-2005 (The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005) and claiming refund of value added tax paid thereon: