Section 16(2)(ii) in Bihar Goods and Services Tax Act, 2017

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State of Bihar - Subsection

Section 16(2)(ii) in Bihar Goods and Services Tax Act, 2017

(ii)where the services are provided by the supplier to any person on the direction of and on account of such registered person;]

(ba)the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;