Supply of services – Works Contract – credit of material bought in pre-GST era – post-implementation situation – The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

Goods and Services Tax – Supply of services – Works Contract – credit of material bought in pre-GST era – post-implementation situation – The applicant is not entitled under Section 140(6) of the CGST

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