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

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..... 03.2019 ORDER Whereas, sub-section (2) of section 17 of the Sikkim 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 .....

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