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[Cites 0, Cited by 0] [Section 44(1)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(1)(a) in Kerala Goods and Services Tax Rules, 2017

(a)for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;