Amendments in the notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 bearing S.R.O. No. 305/2017'. - S.R.O. No. 369/2017 - Orissa SGST
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Composite supply of works contract: expanded categories and substituted entries altering GST applicability and specified service classifications. Amendments substitute multiple Table entries in the State GST notification to redefine categories of composite supply of works contract, specify distinct classes of construction and original works (including historic monuments, irrigation works, roads, urban housing schemes, pollution control plants, railways, low cost houses, storage and mechanised handling systems), and retain a separate category for other construction services. The changes also revise entries for passenger transport and motorcab rental where fuel cost is included, redefine services of goods transport agencies with an opt in tax treatment conditioned on non availment of input tax credit, and adjust printing, manufacturing and textiles classifications.
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: expanded categories and substituted entries altering GST applicability and specified service classifications.
Amendments substitute multiple Table entries in the State GST notification to redefine categories of composite supply of works contract, specify distinct classes of construction and original works (including historic monuments, irrigation works, roads, urban housing schemes, pollution control plants, railways, low cost houses, storage and mechanised handling systems), and retain a separate category for other construction services. The changes also revise entries for passenger transport and motorcab rental where fuel cost is included, redefine services of goods transport agencies with an opt in tax treatment conditioned on non availment of input tax credit, and adjust printing, manufacturing and textiles classifications.
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