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[Cites 0, Cited by 0] [Section 43(1)] [Section 43] [Entire Act]

State of Himachal Pradesh - Subsection

Section 43(1)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017

(a)the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;