GST rate adjustments for specified works contracts and transport services alter tax rates and input credit conditions for suppliers. Amendments substitute multiple notified entries to reclassify and tax distinct categories of composite works contracts, transport services (including motor cab and GTA services) with specified rate entries and a consistent proviso denying input tax credit on goods and services used in supplying those services unless conditions are met, and to adjust classifications for printing, manufacturing and textiles alongside minor descriptive insertions.
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.
GST rate adjustments for specified works contracts and transport services alter tax rates and input credit conditions for suppliers.
Amendments substitute multiple notified entries to reclassify and tax distinct categories of composite works contracts, transport services (including motor cab and GTA services) with specified rate entries and a consistent proviso denying input tax credit on goods and services used in supplying those services unless conditions are met, and to adjust classifications for printing, manufacturing and textiles alongside minor descriptive insertions.
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