Rule 6 of CCR, 2004 Restructured - Issues addressed & unaddressed

CA Venkatprasad Pasupuleti , Last updated: 24 June 2016  
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The basic principle of any VAT system is that credit of duty or tax paid on the input goods or service can be availed only for payment of duty on final products or output services. As a natural corollary, if no duty/tax is payable on final product or output services, credit of duty/tax paid on input

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