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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 12

Deduction of Input Tax in Respect of Capital Goods

~1 min read
https://sooperkanoon.com/act/58872

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 12 is part of Value Added Tax Act, 2003 - Deduction of Input Tax in Respect of Capital Goods. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Deduction of input tax shall be allowed to the registered dealer in respect of the purchase of capital goods for use in the business of sale of any goods in the course of export out of the territory of India and in the case of any other dealer in respect of the purchase of capital goods wholly or partly for use in the business of taxable goods.

(2) Deduction of input tax under this Section shall be allowed only after commencement of commercial production, or sale of taxable goods or sale of any goods in the course of export out of the territory of the India by the registered dealer and shall be apportioned over a specified period, as may be prescribed.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 12 provide?

Section Section 12 of the Value Added Tax Act, 2003 (Deduction of Input Tax in Respect of Capital Goods) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 12?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 12. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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