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Comparison of Various Definitions for Input Tax Credit under GST and Earlier Law

July 31, 2020[2020] 117 886 (Article)
This article briefs about the comparison of certain definitions of capital goods, input, input service and input service distributor in Pre-GST regime vis-a-vis Post-GST regime. In Pre-GST regime these keywords are defined in Cenvat Credit Rules, 2004
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