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Input Tax Credit means claiming the credit of GST Paid on Purchase of goods or Receipt of services which are used in the course business. Sec (19) of CGST Act states “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and […]https://msassociates.pro/articles/admin/photos/GST%20Capital%20(1)%20(1).png