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of <h1>Nagaland GST Order 2019 Clarifies Input Tax Credit Rules for Construction Services as per Section 17 of the Act.</h1> The Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2019, issued by the State Government, addresses provisions under the Nagaland GST Act, 2017. It clarifies that for services related to construction, the input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, should be determined based on the taxable versus exempt area of the construction. This Order, effective from April 1, 2019, aims to resolve difficulties in applying the input tax credit rules as per section 17 of the Act.
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