Kerala State Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... b-section (2) of section 17 of the Kerala State Goods and Services Tax Act, 2017 (20 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the area which is exempt. 3.This Order shall be deemed to have come into force with effect from the 1st day of April, 2019. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the order, but is intended to indicate its general purport.) The Government of Kerala, on the recommendations of the Goods and Serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X