When shall a taxable person be not entitled to take input tax credit under sub-section (2), (2A) or sub-section (3) of Section 16 in respect of any supply of goods and / or services to him?

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..... n 16
Bill
Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 16. When shall a taxable person be not entitled to take input tax credit under sub-section (2), (2A) or s .....

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