Transitional ITC not eligible on Computers, Laptops etc.

In re Ms Geojit Financial Services Ltd. (GST AAAR Kerala)

The Computers, Laptops etc. used for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transitional ITC input tax credit of the VAT paid during the pre-GST period, under Section 140 of the KSGST Act, 2017

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