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

State of Karnataka - Subsection

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

(b)the amount of credit of the value added tax, if any, 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 tax free goods, by whatever name called, in accordance with the provisions of sub-section (3).