Section 18(1)(d) in The Punjab Goods and Services Tax Act, 2017

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State of Punjab - Subsection

Section 18(1)(d) in The Punjab Goods and Services Tax Act, 2017

(d)where an exempt supply of goods or services or both by a registered person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply on the day immediately preceding the date from which such supply becomes taxable:

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State of Punjab - Subsection

Section 18(1)(d) in The Punjab Goods and Services Tax Act, 2017