Composite supply of works contract reclassified under GST, with sectoral categories and conditional tax treatments for transport and GTA services. Amendments revise the state GST notification to classify and tax specified composite supplies of works contract and construction services by reference to categories (government-supplied heritage and water infrastructure; public transport and urban housing schemes; railways and low-cost housing; post-harvest and mechanised handling), retain a residual construction category, and adjust tax rates. Transport entries for motorcab and goods transport agency services are modified to condition tax rates on input tax credit claims and permit GTA taxpayers to opt into a unified state tax rate. Manufacturing and printing service items and certain tariff classifications are also updated.
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.
Composite supply of works contract reclassified under GST, with sectoral categories and conditional tax treatments for transport and GTA services.
Amendments revise the state GST notification to classify and tax specified composite supplies of works contract and construction services by reference to categories (government-supplied heritage and water infrastructure; public transport and urban housing schemes; railways and low-cost housing; post-harvest and mechanised handling), retain a residual construction category, and adjust tax rates. Transport entries for motorcab and goods transport agency services are modified to condition tax rates on input tax credit claims and permit GTA taxpayers to opt into a unified state tax rate. Manufacturing and printing service items and certain tariff classifications are also updated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
