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[Cites 0, Cited by 0] [Section 143(1)] [Section 143] [Entire Act]

State of West Bengal - Subsection

Section 143(1)(a) in West Bengal Goods and Services Tax Act, 2017

(a)bring back inputs, after completion of job-work or otherwise, or capital goods, other than molds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;