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Input tax credit apportionment by area for mixed taxable and exempt construction services clarified under GST. For construction-related services covered by the specified clause of Schedule II, input tax credit attributable to taxable, including zero rated and exempt supplies, shall be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable compared with the area that is exempt, thereby allocating credit proportionately between taxable and exempt areas.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit apportionment by area for mixed taxable and exempt construction services clarified under GST.
For construction-related services covered by the specified clause of Schedule II, input tax credit attributable to taxable, including zero rated and exempt supplies, shall be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable compared with the area that is exempt, thereby allocating credit proportionately between taxable and exempt areas.
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