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of <h1>Maharashtra GST Order 2019 Clarifies Input Tax Credit for Construction Services Under Schedule II, Effective April 1, 2019</h1> The Maharashtra Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, issued on March 30, 2019, clarifies provisions related to input tax credit under the Maharashtra Goods and Services Tax Act, 2017. Specifically, it addresses the calculation of credit for services covered under clause (b) of paragraph 5 of Schedule II. The credit attributable to taxable, zero-rated, and exempt supplies will be determined based on the taxable and exempt areas of construction projects. This order takes effect from April 1, 2019, and is issued by the Finance Department of Maharashtra.
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