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[Cites 0, Cited by 0] [Section 89(4)] [Section 89] [Entire Act]

State of Himachal Pradesh - Subsection

Section 89(4)(B) in Himachal Pradesh Goods and Services Tax Rules, 2017

(B)"Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;