Section 2(62) of the CGST Act, 2017 specifies input tax in relation to a registered person to mean Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both and also include: (i) Integrated goods and services tax charged on import of goods. (ii) Tax under the provisions of section 9(3) and 9(4) (iii) Tax paid under composition levy (iv) Tax under Union Territory Goods and Services Tax Act.The correct answer is –

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Section 2(62) of the CGST Act, 2017 specifies input tax in relation to a registered person to mean Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both and also include:<br /> (i) Integrated goods and services tax charged on import of goods.<br /> (ii) Tax under the provisions of section 9(3) and 9(4)<br /> (iii) Tax paid under composition levy<br /> (iv) Tax under Union Territory Goods and Services Tax Act.<br />The correct answer is –






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