State tax rates on intra State services notified, specifying service classification, applicable rates and input tax credit conditions. Notifies state tax rates on intra State supply of services under the Maharashtra GST Act, 2017 by a tariff style Table classifying services by Chapter, Section and Heading and specifying rates and conditions. Certain supplies are conditional on non availment or reversal of input tax credit; construction services involving transfer of land require apportionment (land deemed one third of total); lottery valuation and equivalence to rates on like goods are prescribed. The notification includes explanatory definitions and an Annexure with the detailed classification of services.
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Provisions expressly mentioned in the judgment/order text.
State tax rates on intra State services notified, specifying service classification, applicable rates and input tax credit conditions.
Notifies state tax rates on intra State supply of services under the Maharashtra GST Act, 2017 by a tariff style Table classifying services by Chapter, Section and Heading and specifying rates and conditions. Certain supplies are conditional on non availment or reversal of input tax credit; construction services involving transfer of land require apportionment (land deemed one third of total); lottery valuation and equivalence to rates on like goods are prescribed. The notification includes explanatory definitions and an Annexure with the detailed classification of services.
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