Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “N” dated 30th June,2017 related to rate of service. - FIN/REV-3/GST/1/08 (Pt-1)/426 - Nagaland SGST
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GST rate amendments for specified services: conditional lower rate for transport and works contract categories. Amendment revises Nagaland GST notification to reclassify and set differing tax rates for various composite supply of works contract categories, distinguishes construction services outside those categories, and adjusts GST treatment for motor cab transport, renting of motorcab and goods transport agency services with conditional lower rates when input tax credit is not taken and an alternative higher-rate option requiring uniform application. It also amends classifications for printing, manufacturing-on-others, textiles scope and inserts 'planetarium' into an entertainment entry.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments for specified services: conditional lower rate for transport and works contract categories.
Amendment revises Nagaland GST notification to reclassify and set differing tax rates for various composite supply of works contract categories, distinguishes construction services outside those categories, and adjusts GST treatment for motor cab transport, renting of motorcab and goods transport agency services with conditional lower rates when input tax credit is not taken and an alternative higher-rate option requiring uniform application. It also amends classifications for printing, manufacturing-on-others, textiles scope and inserts "planetarium" into an entertainment entry.
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