Investor Presentaiton

Tax Credit Not Allowed-Rule 22A of Sales Tax on Services Rules, 2011 In addition to list provided at 15A, registered person shall not claim input tax in relation to goods and services as provided in Table below: S. No. Description of Goods & Services 1 Sales tax claimed on goods and services where a registered person has not made payment within 180 days of the tax invoice through crossed cheque / draft order/ any other bank instrument 2 3 carry forward of the input tax adjustment relating to the period prior to the commencement of the Act Sales tax claimed on goods or services acquired for personal and nun-business use MOORE Shekha Mufti 83 83

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