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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


188 Tax holiday for new small-scale industrial units
189 Conditions and restrictions for exemption from tax on sales of goods by newly set up small-scale industrial units
190 Information regarding tax holiday
191 Requirement of the certificate of eligibility for tax holiday
192 Manner of application for certificate of eligibility and disposal of such application
193 Cessation of validity of certificate of eligibility