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ITC is available on raw materials used for supplies made under concessional rate of 5% GST: AAR

July 5, 2018[2018] 95 taxmann.com 63 (AAR - TELANGANA)
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CGST: Concessional rate of tax @ 5 per cent as per Notification No. 47/2017, dated 14-11-2017 is applicable only for Inter-State sales and ITC is available on raw materials used for supplies made under concessional rate of 5 per cent GST

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