Apr 19, 2024
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How a service Provider can get input GST credit benefit in pure labour Contract under Input Credit?

He needs to use input for furtherance of business and should fulfill the conditions mentioned in section 16 of CGST Act, 2017. The input should not fall within the negative list provided in section 17(5) of the CGST Act, 2017.


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labour-contractsection-17-5-servicenegative-listinput-creditconditions