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[Cites 0, Cited by 7] [Section 16(3)] [Section 16] [Entire Act]

Union of India - Subsection

Section 16(3)(a) in The Integrated Goods and Services Tax Act, 2017

(a)he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or