Revised Copy of Madras HC ruling allowing credit transition of Education Cess & KKC into GST

Madras HC revises earlier order dated September 05, 2019 allowing transitional credit of Education Cess, Secondary/Higher Education Cess and Krishi Kalyan Cess into GST, makes corrections in Para 21 and Para 49 of said order; Clarifies Para 49 inter-alia providing that, “even if one were to assume that EC, SHEC and KKC are not liable to be transitioned, since they are not 'eligible', though the provisions of subsections (1), (3) (4) and (6) may contain a limitation to this ...