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negative list of items for input tax credit for west bengal

what are the negative list of items for taking input tax credit in the state of west bengal.


any item which is not directly used in production / manufacturing

Reply by Mr. U S sharma is not correct.


Negative list means list appended to Sec. 22 of WB Vat Act, 2003 which includes Building materials, Fuels,Electrical goods, Generators,Coal, Furnace Oil etc.


Mr Natwar Tibrewal - can you please provide what are the listed total items in this Sec 22.


read the list and clause appended

Attached File : 329710 20160602211231 vat 2003.pdf downloaded 103 times


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