Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019

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..... . 3/2019- Union Territory Tax S.O. 1493 (E). Whereas, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 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 .....

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..... 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 come int .....

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