Section 18(4)(b) in The Union Territory Goods and Services Tax Act, 2017

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Union of India - Subsection

Section 18(4)(b) in The Union Territory Goods and Services Tax Act, 2017

(b)the amount of credit of the value added tax and entry tax, if any, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or tax free goods in accordance with the provisions of sub-section (3).

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Union of India - Subsection

Section 18(4)(b) in The Union Territory Goods and Services Tax Act, 2017