GST circular on clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to section 12(8) of the Integrated Goods and Services Tax Act, 2017 (dated- 03.01.2023)- Government of Maharashtra

  • 11th, January 2023
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GST circular on clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to section 12(8) of the Integrated Goods and Services Tax Act, 2017 (dated- 03.01.2023)- Government of Maharashtra

  • The Government of Maharashtra issued a clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to section 12(8) of the Integrated Goods and Services Tax Act, 2017 including the availability of input tax credit of the said services to the recipient located in India. Please refer to the circular for more details.
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