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of <h1>Punjab GST Order 2019 Clarifies Input Tax Credit Calculation for Construction Services under Clause (b) of Schedule II.</h1> The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019, addresses provisions under the Punjab Goods and Services Tax Act, 2017. Effective from April 1, 2019, it clarifies the calculation of input tax credit for services under clause (b) of paragraph 5 of Schedule II. The credit attributable to taxable supplies, including zero-rated and exempt supplies, is determined based on the taxable and exempt areas of construction projects. This order was issued by the Governor of Punjab following the Council's recommendations, aiming to streamline input tax credit allocation for construction-related services.
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