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    <description>Restriction of input tax credit under section 17 is clarified for services under item (b) of para 5 of Schedule II, by determining credit attributable to taxable supplies, including zero-rated and exempt supplies, on the basis of the area of the construction that is taxable and the area that is exempt. The Order is a removal of difficulties measure and is stated to have effect from 1 April 2019.</description>
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