Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019 - Order No. 04/2019- State Tax - S.O. 76 - Bihar SGST

COMMERCIAL TAX DEPARTMENT The 29th March 2019 Removal of Difficulty Order No. 04/2019- State Tax S.O. 76, Dated 29th March 2019- Whereas, sub-section (2) of section 17 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this order referred to as the said Act ) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies; and Whereas sub-section (3) of section 17 of said Act provides that the value for the purpose of sub-section (2) of section 17 of the said Act shall be such as prescribed by rules; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Governor of Bihar, on recommendations of the Council, hereby makes the following Order, namely:- 1. Short title. - This Order may be called the Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that in case of supply of services covered by para 5 (b) of Schedule II of BGST Act, 2017, the amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall 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. 3. This order will be effective from 1st April, 2019. [(File No. Bikri kar/GST/vividh-21/2017 (Part-5)1135)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.