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<h1>Notification prescribing central GST rates and conditions for intra-State services under CGST Act, 2017, effective 1 July 2017</h1> Notification prescribing central GST rates and conditions for intra-State supplies of services under the CGST Act, 2017, specifying a tariff table of service descriptions with applicable central tax rates and conditional restrictions. Key provisions include distinct concessional rates for construction of affordable, residential and commercial apartments and other construction/works, mandatory one-time option for ongoing projects to elect specified rates, restrictions on availing input tax credit (ITC) for certain reduced-rate supplies, an 80% threshold for inputs/input services from registered suppliers with reverse-charge liability for shortfalls (and specific reverse charge on cement from unregistered suppliers), valuation rules for mixed supplies involving land, and annexures detailing project-wise ITC attribution and computation; effective 1 July 2017.