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    <title>Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019</title>
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    <description>The Order clarifies that for services covered by clause (b) of paragraph 5 of Schedule II, the credit attributable to taxable supplies, including zero rated and exempt supplies, must be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof which is taxable and the area which is exempt, aligning apportionment with the taxable versus exempt area.</description>
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      <description>The Order clarifies that for services covered by clause (b) of paragraph 5 of Schedule II, the credit attributable to taxable supplies, including zero rated and exempt supplies, must be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof which is taxable and the area which is exempt, aligning apportionment with the taxable versus exempt area.</description>
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