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[Cites 0, Cited by 0] [Section 42(1)] [Section 42] [Entire Act]

State of Kerala - Subsection

Section 42(1)(d) in Kerala Goods and Services Tax Rules, 2017

(d)the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as 'T3';