Input tax credit apportionment: allocate GST credit for construction services by taxable versus exempt area of the structure. The Order clarifies that for services under clause (b) of paragraph 5 of Schedule II, the amount of credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the construction of the complex, building, civil structure or part thereof which is taxable and the area which is exempt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit apportionment: allocate GST credit for construction services by taxable versus exempt area of the structure.
The Order clarifies that for services under clause (b) of paragraph 5 of Schedule II, the amount of credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the construction of the complex, building, civil structure or part thereof which is taxable and the area which is exempt.
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