Composite supply of works contract reclassified with specific infrastructure categories; revised tax treatment for transport and printing services. The notification amends the State Tax (Rate) table by substituting entries to define and classify composite supply of works contract across specified public and private infrastructure categories, revises treatment and alternative rates for motor cab and goods transport agency services contingent on input tax credit, reclassifies printing, manufacturing and processing services with associated rates, narrows textile coverage to Chapters 50-63 and inserts 'planetarium' in an entertainment item; the amendments take effect from 22 August 2017.
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Composite supply of works contract reclassified with specific infrastructure categories; revised tax treatment for transport and printing services.
The notification amends the State Tax (Rate) table by substituting entries to define and classify composite supply of works contract across specified public and private infrastructure categories, revises treatment and alternative rates for motor cab and goods transport agency services contingent on input tax credit, reclassifies printing, manufacturing and processing services with associated rates, narrows textile coverage to Chapters 50-63 and inserts "planetarium" in an entertainment item; the amendments take effect from 22 August 2017.
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