Section 17 - Apportionment of credit and blocked credits.

17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies includ

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20 Notifications/Circulars on Section 17

472 case laws on Section 17