Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions
June 10, 2017Section 191 : Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law – Transitional Provisions
June 10, 2017
190. Credit distribution of service tax by ISD
Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible for distribution as credit under this Act even if the invoice(s) relating to such services is received on or after the appointed day.
(CGST Law)
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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.
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June 10, 2017
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