(a) sales which are liable to tax under section 3 of this Act; and
(b) sales which are not liable to tax under section 7.
(a) in the case of the purchase of goods, for goods purchased from a person who is not a registered dealer;
(b) for the purchase or import of non-creditable goods;
(c) for the purchase or import of goods which are to be incorporated into the structure of a building;
(d) for goods purchased from a registered dealer who has elected to use a simplified accounting method; or
(e) to the dealers or class of dealers specified in the Fifth Schedule.
(a) prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances; and
(b) after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit.
(a) a dealer has purchased or imported goods for which a tax credit arises under sub-section (1);
(b) the goods are to be exported from Arunachal Pradesh by way of transfer to a -
(i) non-resident consignment agent; or
(ii) non-resident branch of the dealer; and
(c) the transfer will not be by way of a sale made in Arunachal Pradesh; the amount of the tax credit shall be reduced by the prescribed percentage.
(a) purchases of goods from an unregistered dealer;
(b) purchases of goods made in the course of interstate trade and commerce; or
(c) purchases or imports of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule.
Section 9 • Arunachal Pradesh Goods Tax Act, 2005
9. Tax credit.
arunachal-pradesh-goods-tax-act-2005-sec-9.json
•
Section 9
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"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
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"section": {
"number": "9",
"title": "9. Tax credit.",
"chapter": null,
"content": "(a) sales which are liable to tax under section 3 of this Act; and\n(b) sales which are not liable to tax under section 7.\n(a) in the case of the purchase of goods, for goods purchased from a person who is not a registered dealer;\n(b) for the purchase or import of non-creditable goods;\n(c) for the purchase or import of goods which are to be incorporated into the structure of a building;\n(d) for goods purchased from a registered dealer who has elected to use a simplified accounting method; or\n(e) to the dealers or class of dealers specified in the Fifth Schedule.\n(a) prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances; and\n(b) after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit.\n(a) a dealer has purchased or imported goods for which a tax credit arises under sub-section (1);\n(b) the goods are to be exported from Arunachal Pradesh by way of transfer to a -\n(i) non-resident consignment agent; or\n(ii) non-resident branch of the dealer; and\n(c) the transfer will not be by way of a sale made in Arunachal Pradesh; the amount of the tax credit shall be reduced by the prescribed percentage.\n(a) purchases of goods from an unregistered dealer;\n(b) purchases of goods made in the course of interstate trade and commerce; or\n(c) purchases or imports of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule.",
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