Removal Of Difficulty Order-04/2019 - Central Tax
Date: March 29, 2019
Subject
To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017
Content
S.O. (E). – Whereas, sub-section (2) of section 17 of the Central Goods and Services TaxAct, 2017 (12 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…