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[Cites 0, Cited by 0] [Section 117(4)] [Section 117] [Entire Act]

Union of India - Subsection

Section 117(4)(i) in The Central Goods and Services Tax Rules, 2017

(i)such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;