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ITC not available on Air Conditioning and Cooling System by applying the Test of Permanency

ITC not available on Works Contract Services for construction of Immovable Property

Provisions of Section 16(2)(c) of CGST Act challenged before Tripura HC

Provisional assessment order lifted as no proceedings were pending under Section 73 and 74 of the CGST Act

SC dismissed SLP filed by the department for being a “certificate cases” filed only to save the skin of defaulting officers
