GST rate amendments for specified works contracts and transport services adjust applicable state tax treatment and eligibility. The notification amends the State Tax (Rate) schedule to reclassify and clarify composite supplies of works contracts, passenger transport and motor cab services where fuel cost is included, goods transport agency services with an opt in tax treatment, manufacturing and printing services distinctions, and updates textile and entertainment entries, effective from 22nd August 2017.
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.
GST rate amendments for specified works contracts and transport services adjust applicable state tax treatment and eligibility.
The notification amends the State Tax (Rate) schedule to reclassify and clarify composite supplies of works contracts, passenger transport and motor cab services where fuel cost is included, goods transport agency services with an opt in tax treatment, manufacturing and printing services distinctions, and updates textile and entertainment entries, effective from 22nd August 2017.
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