THE WEST BENGAL GOODS AND SERVICES TAX (FOURTH REMOVAL OF DIFFICULTIES) ORDER, 2019

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....DIFFICULTIES) ORDER, 2019 Order No. 04/2019-State Tax WHEREAS, sub-section (2) of section 17 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the "said Act") provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies; AND WHEREAS, sub-section (3) of ....