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of <h1>Uttarakhand GST Order 2019 Clarifies Input Tax Credit Rules for Construction Projects u/s 17.</h1> The Uttarakhand Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, clarifies provisions under the Uttarakhand Goods and Services Tax Act, 2017. Specifically, it addresses input tax credit restrictions under section 17, stating that credit attributable to taxable supplies, including zero-rated and exempt supplies, should be calculated based on the taxable versus exempt area of construction projects. This order, issued by the Governor on the Council's recommendation, is effective from April 1, 2019, and aims to resolve difficulties in determining input tax credit for certain service supplies.
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