Notify the rates for supply of services under Tripura State Goods and Services Tax Act and value of construction services and lottery. - 11/2017-State Tax (Rate) - Tripura SGST

Service rate schedule under Tripura GST: differentiated service rates with specific valuation and input tax credit conditions.

Notification prescribes state GST rates and conditions for intra State supplies of services under the Tripura State GST Act, 2017, allocating differentiated rates across service headings and sub headings, with special valuation rules for construction services involving land transfers (land deemed one third of total consideration) and formulaic valuation for lotteries; several reduced transport and other service rates are expressly subject to non utilisation or reversal of input tax credit, and an annexure provides detailed service classification codes for linkage to rates and conditions.