what are the negative list of items for taking input tax credit in the state of west bengal.
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negative list of items for input tax credit for west bengal
Replies (4)
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
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