Tax paid on goods lying with agents to be allowed as credit

Tax paid on goods lying with agents to be allowed as credit
Section 162A
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
162A.Tax paid on goods lying with agents to be allowed as credit
Where any goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods subject to fulfilment of the following conditions:
(i) the agent is a

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