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[Cites 0, Cited by 0] [Section 89(2)] [Section 89] [Entire Act]

State of Kerala - Subsection

Section 89(2)(f) in Kerala Goods and Services Tax Rules, 2017

(f)a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;