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of <h1>Tripura GST Order 2019 Clarifies Input Tax Credit Calculation for Construction Services u/s 17 of 2017 Act.</h1> The Tripura State Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, issued by the Finance Department of Tripura, clarifies the calculation of input tax credit under the Tripura State Goods and Services Tax Act, 2017. Effective from April 1, 2019, the order specifies that for services related to construction, the credit attributable to taxable, zero-rated, and exempt supplies should be determined based on the area of construction that is taxable versus exempt. This clarification aims to resolve difficulties in applying sub-sections of section 17 of the Act regarding input tax credit restrictions.
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