Section 16(3)(b) in The Integrated Goods and Services Tax Act, 2017

[Cites 0, Cited by 14] [Section 16(3)] [Section 16] [Entire Act]

Union of India - Subsection

Section 16(3)(b) in The Integrated Goods and Services Tax Act, 2017

(b)he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.

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Union of India - Subsection

Section 16(3)(b) in The Integrated Goods and Services Tax Act, 2017