Meghalaya Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

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.... Meghalaya Goods and Services Tax Act, 2017 (Act 10 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) of section 17 of the said Act shall be such as....