The Central Goods and Services Act, 2017 (CGST Act) Section 19 – Taking input tax credit in respect of inputs and capital goods sent for job work (1) The principal shall subject to such conditions and restrictions as may be prescribed be allowed input tax credit on inputs sent to a job worker for job
Section 19 of The Indian Evidence Act, 1872 19. Admissions by persons whose position must be proved as against party to suit.—Statements made by persons whose position or liability, it is necessary to prove as against any party to the suit, are admissions, if such statements would be relevant as against such persons in relation
Section 18 of The Indian Evidence Act, 1872 18. Admission by party to proceeding or his agent.—Statements made by a party to the proceeding, or by an agent to any such party, whom the Court regards, under the circumstances of the case, as expressly or impliedly authorized by him to make them, are admissions. by
Section 17 of The Indian Evidence Act, 1872 17. Admission defined.—An admission is a statement, 1[oral or documentary or contained in electronic form], which suggests any inference as to any fact in issue or relevant fact, and which is made by any of the persons, and under the circumstances, hereinafter mentioned. Comment s Admissibility is
The Central Goods and Services Act, 2017 (CGST Act) Section 18 – Availability of credit in special circumstances (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has
Section 16 of The Indian Evidence Act, 1872 16. Existence of course of business when relevant.—When there is a question whether a particular act was done, the existence of any course of business, according to which it naturally would have been done, is a relevant fact. Illustrations (a) The question is, whether a particular letter
Section 15 of The Indian Evidence Act, 1872 15. Facts bearing on question whether act was accidental or intentional.—When there is a question whether an act was accidental or intentional, 1[or done with a particular knowledge or intention,] the fact that such act formed part of a series of similar occurrences, in each of which
Section 14 of The Indian Evidence Act, 1872 14. Facts showing existence of state of mind, or of body or bodily feeling.—Facts showing the existence of any state of mind, such as intention, knowledge, good faith, negligence, rashness, ill-will or good-will towards any particular person, or showing the existence of any state of body or
The Central Goods and Services Act, 2017 (CGST Act) Section 17 – Apportionment of credit and blocked credits. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes the amount of credit shall be restricted to so much of
Section 13 of The Indian Evidence Act, 1872 13. Facts relevant when right or custom is in question.—Where the question is as to the existence of any right or custom, the following facts are relevant:— (a) any transaction by which the right or custom in question was created, claimed, modified, recognized, asserted, or denied, or