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

State of Rajasthan - Subsection

Section 43(1)(b) in Rajasthan Goods and Services Tax Rules, 2017

(b)the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;