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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 19

Change in Use After Deduction of Input Tax

~1 min read
https://sooperkanoon.com/act/58879

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 19 is part of Value Added Tax Act, 2003 - Change in Use After Deduction of Input Tax. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) Where a registered dealer has deducted input tax on any goods and those goods are not used in the course of his business or lost or destroyed, any input tax deducted becomes repayable in the period following the date on which those goods were put to such other use.

(2) Where such goods have been wholly or mainly used or are intended for use in sale of taxable goods or in sale of any goods in the course of export out of the territory of India prior to the change of use, tax shall be calculated on the prevailing market value of such goods at the time of change of use.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 19 provide?

Section Section 19 of the Value Added Tax Act, 2003 (Change in Use After Deduction of Input Tax) 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 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 19. 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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