Section 2(59) of Rajasthan GST Act 2017: Meaning of “input”

Definition of the term “input” under Section 2(59) of the Rajasthan GST Act, 2017

As per Section 2(59) of the Rajasthan GST Act, unless the context requires otherwise, the term “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.

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