What Is Definition Of CAPITAL GOODS Under GST | Section 2(19) | CGST Act

Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Clause 19 of Section 2 me diye gaye “Capital Goods” ki definition ko BARE ACT ki language me discuss karne ja rahe hain.
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Definitions:
Section 2(19) “Capital Goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business.

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