Section No. 21(v) - Input tax credit

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
03/2019 - UTT 29.03.2019

It removes difficulties in case of supply of Services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. 
(w.e.f.01.04.2019)

Issued in context of Section 17(2) of the CGST Act, 2017.