Composite supply of works contract: revised service categories and substituted entries altering tax treatment of public works and transport. The notification substitutes multiple entries in the State Tax (Rate) schedule to reclassify construction and allied services into distinct composite supply of works contract categories, revise tax treatment of motorcab and renting services where fuel cost is included, and restate goods transport agency and manufacturing/printing service entries with conditional tax treatment tied to input tax credit and optional rate election; it also amends Heading 9989 classifications, inserts a reference to planetariums, and clarifies applicability under the State GST rate schedule.
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Composite supply of works contract: revised service categories and substituted entries altering tax treatment of public works and transport.
The notification substitutes multiple entries in the State Tax (Rate) schedule to reclassify construction and allied services into distinct composite supply of works contract categories, revise tax treatment of motorcab and renting services where fuel cost is included, and restate goods transport agency and manufacturing/printing service entries with conditional tax treatment tied to input tax credit and optional rate election; it also amends Heading 9989 classifications, inserts a reference to planetariums, and clarifies applicability under the State GST rate schedule.
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