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[Cites 0, Cited by 0] [Section 8(9)] [Section 8] [Entire Act]

State of Kerala - Subsection

Section 8(9)(ii) in THE KERALA FINANCE ACT, 2020

(ii)for clause (c), the following clause shall be substituted, namely:— “(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;”;