Section 142(14)(d) in The Kerala State Goods and Services Tax Act, 2017

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State of Kerala - Subsection

Section 142(14)(d) in The Kerala State Goods and Services Tax Act, 2017

(d)the principal has either reversed or not availed of the input tax credit in respect of such,-

(i)goods; or

(ii)capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him.