Government construction services classification: amended categories for works on non-commercial, educational, clinical, cultural, and residential premises under state GST law. Amendment revises classification of construction and related services to government entities, specifying that item (vi) covers services on (a) civil structures or original works predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art/cultural establishments, and (c) residential complexes predominantly for self-use or for employees or persons in Schedule III; construction services not within these categories remain classified separately.
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Government construction services classification: amended categories for works on non-commercial, educational, clinical, cultural, and residential premises under state GST law.
Amendment revises classification of construction and related services to government entities, specifying that item (vi) covers services on (a) civil structures or original works predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art/cultural establishments, and (c) residential complexes predominantly for self-use or for employees or persons in Schedule III; construction services not within these categories remain classified separately.
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