Investor Presentaiton
Tax Credit Not Allowed-Section 15A
S. No.
g
H
Description of Goods & Services
utility bills not in the name of registered person unless evidence of consumption is
produced in the matter of such claims.
Goods or services received by registered person during a period exceeding six months
prior to the date of commencement of the provision of taxable services
goods and services used or consumed in a service liable to a rate of tax lesser than
standard rate of the charges or to a specific rate of tax not based on value
j
Jj
K
goods and services liable to a tax rate lesser than thirteen per cent of the charges or to a
specific rate of tax not based on value when used for providing or rendering any service
Goods and services at specific rate or fixed rate or such other rate not based on value or
rate lesser than 13%
Sales tax paid on telecommunication services in excess of 19.50% and amount of excess
13% against goods or services
MOORE Shekha Mufti
82
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