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Case Law Details

Case Name : In re Vivo Mobile India Pvt Ltd. (GST Uttar Pradesh)
Related Assessment Year :
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In re Vivo Mobile India Pvt Ltd. (GST Uttar Pradesh) 

i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1.

Ans: In view of discussions held above, input tax credit is not admissible to the applicant on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1.

ii. Whether the input is admissible on the invoices issued from the new GST No.09AVKPS1666H1Z0 under Section 31 (3) (a) of the CGST Act, 2017 read with Rule 53 (1) of the CGS

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