EN 
The Central Board of Indirect Taxes and Customs had issued an Order No. 04/2019-Central Tax dated March 29, 2019 which clarified that the amount of ITC attributable to taxable supplies including zero rated supplies and exempt supplies, in respect to construction services covered under clause (b) of paragraph 5 of Schedule II of CGST Act, 2017, shall be determined on the basis of the area of construction of complex, building, civil structure or a part thereof, which is taxable and the area which is exempt.
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