Kerala State Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 - S.R.O. No. 460/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department ORDER G.O.(P) No.103/2019/TAXES. Dated, Thiruvananthapuram, 5th July, 2019 20th Mithunam, 1194 S. R. O. No. 460/2019 WHEREAS, sub-section (2) of section 17 of the Kerala State Goods and Services Tax Act, 2017 (20 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 Government of Kerala, on recommendations of the Council, hereby makes the following Order, namely:- 1. Short title. -- This Order may be called the Kerala State Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that in the case of supply of services covered by clause (b) of paragraph 5 of Schedule II 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 of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the order, but is intended to indicate its general purport.) The Government of Kerala, on the recommendations of the Goods and Services Tax Council, have decided to remove the difficulties in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). The order is intended to achieve the above object.