Construction services classification updated to segregate government-directed works and create a residual construction category. The notification substitutes item (vi) to classify as a distinct category services to governmental entities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works predominantly for non-commercial use, (b) structures for educational, clinical or art and cultural establishments, and (c) residential complexes predominantly for self-use or use by employees or persons in paragraph 3 of Schedule III; and adds a residual item (vii) for other construction services.
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Provisions expressly mentioned in the judgment/order text.
Construction services classification updated to segregate government-directed works and create a residual construction category.
The notification substitutes item (vi) to classify as a distinct category services to governmental entities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works predominantly for non-commercial use, (b) structures for educational, clinical or art and cultural establishments, and (c) residential complexes predominantly for self-use or use by employees or persons in paragraph 3 of Schedule III; and adds a residual item (vii) for other construction services.
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