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Computers, laptops etc., used by the service provider would not qualify as an input, ineligible for transitional ITC

March 13, 2019[2019] 103 taxmann.com 171 (AAAR-KERALA)
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GST : Where applicant/appellant is engaged in providing financial services and as on 30-6-2017 it had in its stock computers, laptops, etc., computers, laptops, etc. used by appellant for providing output service would not qualify as inputs for purpose of availing transactional input tax credit under section 140

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