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🎯 Rule 43 = ITC reversal on Capital Goods used for both Taxable & Exempt supplies! 👉 Capital goods ITC is spread over 60 months 👉 Monthly eligible ITC = Total ITC ÷ 60 👉 If used for both supplies → Reverse proportionate ITC every month 📉 👉 Formula: (Exempt Turnover ÷ Total Turnover) × Monthly ITC 👉 If the capital goods ...
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