Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140(1)] [Section 140] [Entire Act] Union of India - Subsection Section 140(1)(iii) in The Central Goods and Services Tax Act, 2017 (iii)where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government.