you cannot claim more than 105% of the ITC reflected in GSTR-2B as provisional credit. This 5% provisional ITC rule does not apply to the import of goods, input service distributors and, reverse charge mechanism (RCM).
My invention relates to an apparatus for metering in the copying of cinematographic films, and is applicable especially to the metering to be utilized in the lighting and developing of copy films. Hitherto, there has been a very great wastage of films in the copying of the same, due to the...