alleryStart learning →ITC is barred where tax is paid under which provision?
ASection 9, normal levy
BSection 10, composition levy
CSection 5 of the IGST Act
DSection 7, scope of supply
Answer & Solution
Correct answer: B. Section 10, composition levy
Section 17(5)(e) bars credit on supplies on which tax has been paid under Section 10, the composition levy.
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