Puducherry GST notification sets state tax rates on intra State services, conditional on input tax credit non availment and valuation rules. Notification prescribes state tax rates on intra State supplies of services by reference to an annexed classification, imposing conditions that lower rates apply only where input tax credit on goods or services used in supplying the service has not been taken; valuation rules apply to construction services involving transfer of land (land deemed one third) and to lotteries, with key definitions and effective date of 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
Puducherry GST notification sets state tax rates on intra State services, conditional on input tax credit non availment and valuation rules.
Notification prescribes state tax rates on intra State supplies of services by reference to an annexed classification, imposing conditions that lower rates apply only where input tax credit on goods or services used in supplying the service has not been taken; valuation rules apply to construction services involving transfer of land (land deemed one third) and to lotteries, with key definitions and effective date of 1 July 2017.
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