section 18
Amendment of Section 54
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025Tax202541 sections
Statutory text
- (b) after sub-section (14) and before the Explanation, the following sub-Section shall be inserted, namely:-"(15) Notwithstanding anything contained in this Section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty".
Study data processing for this section.
PDF: pending for this language.