ITC-in-case-of-Capital-Goods1-df6ee501

ITC on Capital Goods

Refund of ITC on Capital Goods Section 16(3) of IGST Act, 2017 which provides entitles the person making zero-rated supplies to claim a refund of an unutilized input tax credit. The relevant extractof the provision is as follows A registered person making zero-rated supply shall be eligible to claim a refund under either of the …

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