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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Input Tax Credit - stock transfer from the Head Office to its ...


No Input Tax Credit for Stock Transfers with Zero Invoice Value Across State Branches.

September 29, 2018

Case Laws     GST     AAAR

Input Tax Credit - stock transfer from the Head Office to its branches in other States at Zero Value - optical lenses and frames for spectacles and accessories. - if the value declared in such invoice is zero no input tax credit is available to the recipient.

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