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Computers used for providing output service don’t qualify as inputs for availing of transitional ITC: AAR

October 9, 2018[2018] 98 taxmann.com 160 (AAR - KERALA)
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CGST/Kerala State GST: Computers, laptops etc. used by applicant during transition period, ineligible to claim input tax credit under VAT laws would not qualify as inputs for purpose of availing transitional ITC under section 140(2)

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