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] State of Maharashtra - Subsection Section 140(1)(iii) in The Maharashtra Goods and Services Tax Act, 2017 (iii)where the said amount of credit relates to units not entitled to claim set-off under rule 79 of the Maharashtra Value Added Tax Rules, 2005 :