Amendments in the Notification No. 11/2017-State Tax (Rate), dated the 28th June, 2017 - To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]. - 20/2017-State Tax (Rate) - Chhattisgarh SGST
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GST rate amendments reclassify works contracts and transport services, altering State tax treatment linked to input tax credit status. Amendments substitute entries in the State tax notification to redefine categories of composite supply of works contract for government and public infrastructure and housing schemes, revise State tax treatment and conditional rates for motor cab rentals and goods transport agency services tied to input tax credit status and election, and reclassify manufacturing and printing services including specific treatments of printing where inputs belong to the printer, with an added inclusion of planetarium in entertainment services.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify works contracts and transport services, altering State tax treatment linked to input tax credit status.
Amendments substitute entries in the State tax notification to redefine categories of composite supply of works contract for government and public infrastructure and housing schemes, revise State tax treatment and conditional rates for motor cab rentals and goods transport agency services tied to input tax credit status and election, and reclassify manufacturing and printing services including specific treatments of printing where inputs belong to the printer, with an added inclusion of planetarium in entertainment services.
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