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<h1>Composite supply of works contract: categories and GST rate treatment clarified for specified infrastructure and housing projects.</h1> Amendments revise the Central Tax (Rate) notification to reclassify and specify taxable treatment for composite supply of works contract, enumerating distinct infrastructure, heritage, housing and agricultural works as separate categories for central tax application. The changes also recast treatment for passenger motorcab services, renting of motorcabs, goods transport agency services (with a binding rate election), and refine manufacturing and printing service entries, while adjusting textile tariff wording and adding planetarium to an entertainment item.
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