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[Cites 0, Cited by 0] [Section 43(1)] [Section 43] [Entire Act]

State of Rajasthan - Subsection

Section 43(1)(a) in Rajasthan Goods and Services Tax Rules, 2017

(a)the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;