Corrigendum - Notification No. F. 12(56)FD/Tax/2017-pt-IV-177, dated the 29th March, 2019 - F.12(56)FD/Tax/2017-pt-IV-182 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) CORRIGENDUM Jaipur, dated: April 01, 2019 No. F.12(56)FD/Tax/2017-pt-IV-182 :- The English version of this Department s order no. F. 12(56)FD/Tax/2017-pt-IV-177, dated the 29 th March, 2019 shall be read with the following corrections 1. at page 1, in point number 2, for 2. For the removal of difficulties, it is hereby clarified that in 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. read 2. For the removal of difficulties, it is hereby clarified that in 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 come into force with effect from the 1st day of April, 2019. By Order of the Governor, (Bishnu Charan Mallick) Joint Secretary to the Government