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Circular 133/03/2020-GST-Central Tax ✔

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Circular No. 133/03/2020-GST Central Tax

23 Mar, 2020
❱ Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules