State tax on intra state supply of services set by classification with specified rates, valuation rules and input tax credit conditions. The notification prescribes levy of state tax on intra State supply of services according to an annexed Scheme of Classification of Services, assigning specified rates and conditions for each Heading and tariff code; it includes valuation rules for supplies involving transfer of land, prescribed valuation for lotteries, conditions requiring non utilisation or reversal of input tax credit for concessional rates, and definitions and interpretative instructions applicable to the classification and rates.
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 supply of services set by classification with specified rates, valuation rules and input tax credit conditions.
The notification prescribes levy of state tax on intra State supply of services according to an annexed Scheme of Classification of Services, assigning specified rates and conditions for each Heading and tariff code; it includes valuation rules for supplies involving transfer of land, prescribed valuation for lotteries, conditions requiring non utilisation or reversal of input tax credit for concessional rates, and definitions and interpretative instructions applicable to the classification and rates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
