GST classification of works contracts and service supplies revised, altering rate options and input tax credit conditions. The notification substitutes multiple Table entries to reclassify and restructure tax treatment of services under the Tamil Nadu GST Act: it reorganises composite supply of works contract into detailed sub-items covering government and public works, retains a residual construction category, amends classifications and alternate rate options for passenger motorcab services and renting where fuel cost is included, conditions GTA rate election on input tax credit status, and redefines printing, manufacturing and processing service entries; an insertion adds 'planetarium' to entertainment services. The amendments are effective 22 August 2017.
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Provisions expressly mentioned in the judgment/order text.
GST classification of works contracts and service supplies revised, altering rate options and input tax credit conditions.
The notification substitutes multiple Table entries to reclassify and restructure tax treatment of services under the Tamil Nadu GST Act: it reorganises composite supply of works contract into detailed sub-items covering government and public works, retains a residual construction category, amends classifications and alternate rate options for passenger motorcab services and renting where fuel cost is included, conditions GTA rate election on input tax credit status, and redefines printing, manufacturing and processing service entries; an insertion adds "planetarium" to entertainment services. The amendments are effective 22 August 2017.
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