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

State of Goa - Subsection

Section 18(1)(b) in The Goa 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 semifinished or finished goods held in stock on the day immediately preceding the date of grant of registration;