Section 2(62) of CGST Act, 2017 specify input tax in relation to a registered person, which means the Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both made to him but does not include :

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Section 2(62) of CGST Act, 2017 specify input tax in relation to a registered person, which means the Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both made to him but does not include :






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