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[Cites 0, Cited by 0] [Section 143(1)] [Section 143] [Entire Act]

State of Puducherry - Subsection

Section 143(1)(a) in Puducherry Goods and Services Tax Act, 2017

(a)bring back inputs, after completion of jobwork or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;