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[Cites 0, Cited by 0] [Section 20(2)] [Section 20] [Entire Act]

State of Tripura - Subsection

Section 20(2)(d) in Tripura State Goods and Services Tax Act, 2017

(d)the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input services is attributable and such distribution shall be prorata on the basis of the turnover in a State or turnover in a Union territory of such recipient during the relevant period to the aggregate of the turnover of all such recipient to whom such input service is attributable and which are operational in the current years, during the said relevant period;