Tax classification and rate revisions for construction, transport and printing services change taxable treatment and input credit conditions under GST. Amendments revise Goa State GST schedule entries to reclassify and set tax treatment for specified composite supply of works contract and construction services for government and public infrastructure, restate transport and renting entries conditional on non availment of input tax credit, reframe goods transport agency services with an elective rate and attendant liability, and adjust manufacturing, printing and textile related service entries; the changes substitute multiple table items and provisos and take effect from publication in the Official Gazette.
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Tax classification and rate revisions for construction, transport and printing services change taxable treatment and input credit conditions under GST.
Amendments revise Goa State GST schedule entries to reclassify and set tax treatment for specified composite supply of works contract and construction services for government and public infrastructure, restate transport and renting entries conditional on non availment of input tax credit, reframe goods transport agency services with an elective rate and attendant liability, and adjust manufacturing, printing and textile related service entries; the changes substitute multiple table items and provisos and take effect from publication in the Official Gazette.
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