Composite supply of works contract reclassified and conditional tax rates introduced for transport and GTA services under state GST. The notification amends Uttar Pradesh GST table entries to redefine and allocate composite supply of works contract across specified public and housing infrastructure projects, heritage and utility works, and certain housing and agricultural processing structures, creates a residual construction services category, reclassifies passenger motorcab and goods transport agency services with conditional reduced rates tied to non claim of input tax credit or election to a uniform State tax, revises manufacturing/printing service headings and textile entries, inserts 'planetarium' in entertainment entries, and makes these changes effective from the stated commencement date.
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Composite supply of works contract reclassified and conditional tax rates introduced for transport and GTA services under state GST.
The notification amends Uttar Pradesh GST table entries to redefine and allocate composite supply of works contract across specified public and housing infrastructure projects, heritage and utility works, and certain housing and agricultural processing structures, creates a residual construction services category, reclassifies passenger motorcab and goods transport agency services with conditional reduced rates tied to non claim of input tax credit or election to a uniform State tax, revises manufacturing/printing service headings and textile entries, inserts "planetarium" in entertainment entries, and makes these changes effective from the stated commencement date.
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