Input tax credit allocation clarified: apportionment for construction services based on taxable versus exempt area, affecting credit entitlement. The Order clarifies that for services under clause (b) of paragraph 5 of Schedule II, the credit attributable to taxable supplies, including zero-rated and exempt supplies, shall be determined by reference to the area of the construction, building, civil structure or part thereof that is taxable versus that which is exempt, providing an area-based apportionment mechanism under sections 17 and 172 of the Act.