Gujarat Goods and Services Tax (Forth Removal of Difficulties) Order, 2019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TH:Whereas, sub-section (2) of section 17 of the Gujarat Goods and Services TaxAct, 2017 (Guj.25 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 section 17 of said Act provides that the value for the purpose of sub-section (2) o....