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[Cites 0, Cited by 0] [Section 17(5)] [Section 17] [Entire Act]

State of Puducherry - Subsection

Section 17(5)(d) in Puducherry Goods and Services Tax Act, 2017

(d)goods or services or both received by a taxable person for construction of an immovable property (other than plant and machinery) on his own account including when such goods or services or both are used in the course or furtherance of business;