Allocation of input tax credit by area clarified for construction services, and corrigendum makes the clarification operative. The corrigendum clarifies that for services under clause (b) of paragraph 5 of Schedule II the credit attributable to taxable (including zero-rated) and exempt supplies shall be determined by the area of the construction which is taxable versus exempt, and it inserts that the order shall come into force with effect from the 1st day of April, 2019.
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Provisions expressly mentioned in the judgment/order text.
Allocation of input tax credit by area clarified for construction services, and corrigendum makes the clarification operative.
The corrigendum clarifies that for services under clause (b) of paragraph 5 of Schedule II the credit attributable to taxable (including zero-rated) and exempt supplies shall be determined by the area of the construction which is taxable versus exempt, and it inserts that the order shall come into force with effect from the 1st day of April, 2019.
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