Composite works contract taxation revised, redefining construction categories and updating GST rate treatments and input credit conditions. Amendments substitute multiple table entries in the State Tax (Rate) notification to reclassify composite supply of works contracts, specify categories of construction and original works, revise transport and renting of motorcab entries with conditions denying reduced rates where input tax credit is taken, redefine Goods Transport Agency services and election consequences, restate manufacturing and printing services classifications with designated state tax rates, and insert a textual amendment adding 'or planetarium' to an entertainment entry.
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Composite works contract taxation revised, redefining construction categories and updating GST rate treatments and input credit conditions.
Amendments substitute multiple table entries in the State Tax (Rate) notification to reclassify composite supply of works contracts, specify categories of construction and original works, revise transport and renting of motorcab entries with conditions denying reduced rates where input tax credit is taken, redefine Goods Transport Agency services and election consequences, restate manufacturing and printing services classifications with designated state tax rates, and insert a textual amendment adding "or planetarium" to an entertainment entry.
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