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of <h1>Assam GST Order 2019 Clarifies Input Tax Credit Calculation for Service Supply under Schedule II, Clause (b.</h1> The Assam Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, issued by the Government of Assam, clarifies the calculation of input tax credit related to the supply of services under clause (b) of paragraph 5 of Schedule II of the Assam GST Act, 2017. The order specifies that credit attributable to taxable, zero-rated, and exempt supplies should be determined based on the area of construction that is taxable versus exempt. This order, recommended by the Council, is effective from April 1, 2019.
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