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[Cites 0, Cited by 0] [Section 117(4)] [Section 117] [Entire Act]

State of Punjab - Subsection

Section 117(4)(ii) in Punjab Goods and Services Tax Rules, 2017

(ii)Such credit shall be allowed at the rate of sixty per cent on such goods which attract state tax at the rate of nine percent or more and forty percent for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid.