https://www.taxtmi.com/notifications?id=129590 Where construction services fall under paragraph 5(b) of Schedule II, the amount of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, is to be determined on the basis of the area of the construction (or part thereof) that is taxable compared with the area that is exempt, thus prescribing an area-based pro rata method for apportionment between taxable and exempt portions. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 04 May 2019 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129590 Where construction services fall under paragraph 5(b) of Schedule II, the amount of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, is to be determined on the basis of the area of the construction (or part thereof) that is taxable compared with the area that is exempt, thus prescribing an area-based pro rata method for apportionment between taxable and exempt portions. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129590