Section 38(a) in Punjab Goods and Services Tax Rules, 2017

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State of Punjab - Subsection

Section 38(a) in Punjab Goods and Services Tax Rules, 2017

(a)the said company or institution shall not avail the credit of,-

(i)the tax paid on inputs and input services that are used for non-business purposes; and

(ii)the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;