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<h1>Meghalaya GST Order 2019: Clarifies Input Tax Credit Calculation for Construction Services Under GST Act 2017.</h1> The Meghalaya Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 clarifies the calculation of input tax credit for services related to construction under the Meghalaya GST Act, 2017. The order specifies that the credit attributable to taxable and exempt supplies, including zero-rated supplies, should be determined based on the area of the construction that is taxable versus exempt. This order, issued by the Government of Meghalaya, takes effect from April 1, 2019, and aims to address issues related to determining input tax credit for mixed-use construction projects.