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<h1>West Bengal clarifies input tax credit for construction services based on taxable vs. exempt areas under GST Act, Section 172.</h1> The West Bengal Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, issued by the Finance Department of West Bengal, addresses provisions under the West Bengal Goods and Services Tax Act, 2017. It clarifies that for services related to construction, the input tax credit for taxable, zero-rated, and exempt supplies will be calculated based on the area of construction that is taxable versus exempt. This order, enacted under section 172 of the Act, aims to resolve difficulties in applying tax credit rules and takes effect from April 1, 2019.