Circular no. 241/35/2024-GST dated 31.12.2024
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 241/35/2024-GST dated 31.12.2024 regarding Clarification on availability of input tax credit as per clause (b) of subsection (2) of section 16 ofthe Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.
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