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[Cites 0, Cited by 0] [Section 44(1)] [Section 44] [Entire Act]

State of Himachal Pradesh - Subsection

Section 44(1)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017

(b)for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.