Section 18 of Tamil Nadu GST Act 2017 : Availability of credit in special circumstances
Section 18 of Tamil Nadu GST Act 2017 ( Section 18 of Tamil Nadu GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT ) [Enforced with effect from 1-7-2017.] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who… Read More »