§ 155 Central Goods and Services Tax Act, 2017
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Section 155. Burden of proof

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Act
Central Goods and Services Tax Act, 2017
Section number
155

Section reader

The Central Goods and Services Tax Act, 2017

155. Burden of proof.-

Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.