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of <h1>Mizoram GST Update: New Order Clarifies Input Tax Credit Rules for Construction Services Under 2017 Act.</h1> The Mizoram Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019, issued on May 3, 2019, addresses input tax credit restrictions under the Mizoram GST Act, 2017. It clarifies that for services related to construction, the credit attributable to taxable supplies, including zero-rated and exempt supplies, is determined based on the taxable and exempt areas of the construction. This order, recommended by the Council and enacted by the Governor of Mizoram, took effect on April 1, 2019.
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