State tax rates on intra State supply of services notified; differentiated rates, valuation rules and input tax credit restrictions apply. Notification prescribes State tax rates and conditions for intra State supplies of services under the Delhi GST Act, 2017, by listing service descriptions against Chapters/Sections/Headings with corresponding rates and conditions. It imposes differentiated rates across sectors (construction, trade, accommodation, transport, rental, financial, production, support, and others), prescribes valuation rules for construction involving transfer of land (land deemed one third of total charge), sets lottery valuation method, and conditions many rates on non utilisation or reversal of input tax credit; definitions and an annexed classification scheme are included.
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Provisions expressly mentioned in the judgment/order text.
State tax rates on intra State supply of services notified; differentiated rates, valuation rules and input tax credit restrictions apply.
Notification prescribes State tax rates and conditions for intra State supplies of services under the Delhi GST Act, 2017, by listing service descriptions against Chapters/Sections/Headings with corresponding rates and conditions. It imposes differentiated rates across sectors (construction, trade, accommodation, transport, rental, financial, production, support, and others), prescribes valuation rules for construction involving transfer of land (land deemed one third of total charge), sets lottery valuation method, and conditions many rates on non utilisation or reversal of input tax credit; definitions and an annexed classification scheme are included.
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