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[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

State of Telangana - Subsection

Section 18(1)(b) in Telangana Goods and Services Tax Act, 2017

(b)a person who takes registration under sub-section (3) of section 25 shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of grant of registration;