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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.

 
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glidor@gmail.com


any item which is not directly used in production / manufacturing

 
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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.

 
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