# The Assam Goods and Services Tax Act, 2017, Section 155

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/155/

## Text

Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Persons deemed to be public servants.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.