Section 42(1)(j) in Himachal Pradesh Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 42(1)] [Section 42] [Entire Act]

State of Himachal Pradesh - Subsection

Section 42(1)(j) in Himachal Pradesh Goods and Services Tax Rules, 2017

(j)the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as 'D2', and shall be equal to five per cent. of C2; and

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State of Himachal Pradesh - Subsection

Section 42(1)(j) in Himachal Pradesh Goods and Services Tax Rules, 2017