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

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..... hereas, sub-section (2) of section 17 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 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- .....

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..... s shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation. - Notification Tax Manag .....

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