Uttar Pradesh Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 - KA.NI-2-813/XI-9(42)/17-2019 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Order no. KA.NI-2-813/XI-9(42)/17-2019 dated 28 May, 2019: ORDER KA.NI-2-813/XI-9(42)/17-2019 Lucknow : Dated : 28 May, 2019 WHEREAS sub-section (2) of section 17 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereafter 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, on recommendations of the Council, hereby makes the following Order, namely:- 1. Short title. - This Order may be called the Uttar Pradesh Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that in case of supply of services covered by item (b) of para 5 of Schedule Il of the said Act, 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 shall be deemed to have come into force with effect from the 1st day of April, 2019. By Order, (Alok Sinha) Apar Mukhya Sachiv