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[Cites 0, Cited by 0] [Section 140(4)] [Section 140] [Entire Act]

Union of India - Subsection

Section 140(4)(b) in The Central Goods and Services Tax Act, 2017

(b)the amount of CENVAT credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or services, in accordance with the provisions of sub-section (3).