Sikkim Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019.

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....m Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter 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) of section 17 of the said Act shall be as prescribed; Now,....