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[Cites 0, Cited by 0] [Section 16(2)] [Section 16] [Entire Act]

State of Punjab - Subsection

Section 16(2)(c) in The Punjab Goods and Services Tax Act, 2017

(c)subject to the provisions of [section 41 or section 43A] [Substituted 'section 41' by Punjab Act No. 1 of 2019, dated 8.1.2019.], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and