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of <h1>Himachal Pradesh Order Clarifies Input Tax Credit for Construction Services Under GST Act, Effective April 1, 2019.</h1> The Himachal Pradesh Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, issued by the Excise and Taxation Department, clarifies the calculation of input tax credit under the Himachal Pradesh Goods and Services Tax Act, 2017. Specifically, for services related to construction, the credit attributable to taxable and exempt supplies is determined based on the area of the construction that is taxable versus exempt. This order, effective from April 1, 2019, aims to address difficulties in applying the Act's provisions regarding input tax credit allocation.
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