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[Cites 0, Cited by 0] [Section 10] [Entire Act]

State of Jharkhand - Subsection

Section 10(4) in Jharkhand Goods and Services Tax Act, 2017

(4)A taxable person to whom the provisions of subsection (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.