Composite supply of works contract expanded: new public and housing categories specified and tax treatment linked to input credit. The notification amends the Assam SGST rate table to add and reclassify composite supply of works contract categories (including public infrastructure, urban housing schemes, pollution control, railway works, low cost housing, post harvest storage and related mechanisation), to revise transport entries for motor cabs and goods transport agencies with alternate state tax rates linked to input tax credit claims and irrevocable election consequences for GTAs, and to reassign manufacturing and printing services classifications; the changes take effect retrospectively from 22 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.
Composite supply of works contract expanded: new public and housing categories specified and tax treatment linked to input credit.
The notification amends the Assam SGST rate table to add and reclassify composite supply of works contract categories (including public infrastructure, urban housing schemes, pollution control, railway works, low cost housing, post harvest storage and related mechanisation), to revise transport entries for motor cabs and goods transport agencies with alternate state tax rates linked to input tax credit claims and irrevocable election consequences for GTAs, and to reassign manufacturing and printing services classifications; the changes take effect retrospectively from 22 August 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
