Section No. 5 - Levy and collection
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
184/16/2022-GST, dated 27.12.2022 - GST 27.12.2022 |
Clarification on the entitlement of Input Tax Credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Service Tax Act, 2017-Reg.
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