State tax on intra State services notified with specified rates, input tax credit conditions and special valuation rules. Notification under the Goa Goods and Services Tax Act, 2017 prescribing state tax rates and conditions for intra State supplies of services by reference to an annexed classification scheme. It lists headings and service groups with corresponding rates and conditions, including requirements that input tax credit on goods or services used in supplying certain services must not have been taken (with reversal rules), special valuation rules for construction involving land and for lotteries, interpretive rules for headings and defined terms, effective from 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax on intra State services notified with specified rates, input tax credit conditions and special valuation rules.
Notification under the Goa Goods and Services Tax Act, 2017 prescribing state tax rates and conditions for intra State supplies of services by reference to an annexed classification scheme. It lists headings and service groups with corresponding rates and conditions, including requirements that input tax credit on goods or services used in supplying certain services must not have been taken (with reversal rules), special valuation rules for construction involving land and for lotteries, interpretive rules for headings and defined terms, effective from 1 July 2017.
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