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of <h1>Nagaland GST Order 2019 Clarifies Input Tax Credit Calculation for Construction Services u/s 17.</h1> The Nagaland Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, clarifies the calculation of input tax credit for services related to construction activities under the Nagaland GST Act, 2017. Specifically, it addresses the allocation of credit for taxable supplies, including zero-rated and exempt supplies, based on the area of construction that is taxable versus exempt. This order, issued by the Nagaland Finance Department, is effective from April 1, 2019, and aims to resolve difficulties in applying the provisions of section 17 of the Nagaland GST Act regarding input tax credit attribution.
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