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Posted By : 15-Jul-2021, 11:38:30 am
Rule 42 and 43 are meant for guiding the aspects of special reversals such as inward suppiles used for other than business or exclusively exempted. even capital goods used for self purposes etc these rules dont have anything to say on sec.42(10). and Sec.42(10) : reduction of the output liability i.e ITC added back to outputliability and such reduction can only be in accordance with 42(7) and if
 
 
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