{"id":236,"date":"2016-06-15T16:05:07","date_gmt":"2016-06-15T10:35:07","guid":{"rendered":""},"modified":"2016-06-15T16:05:07","modified_gmt":"2016-06-15T10:35:07","slug":"tax-paid-on-capital-goods-lying-with-agents-to-be-allowed-as-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=236","title":{"rendered":"Tax paid on capital goods lying with agents to be allowed as credit"},"content":{"rendered":"<p>Tax paid on capital goods lying with agents to be allowed as credit<br \/>Section 162B<br \/>Bill  <br \/>TRANSITIONAL PROVISIONS<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>162B. Tax paid on capital goods lying with agents to be allowed as credit<br \/>\nWhere any capital 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 capital goods subject to fulfillment of the followin<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21694\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax paid on capital goods lying with agents to be allowed as creditSection 162BBill TRANSITIONAL PROVISIONSMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016162B. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at the premises &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=236\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Tax paid on capital goods lying with agents to be allowed as credit&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-236","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=236"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/236\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}