Government construction services classification clarified: limited exempted categories defined, other construction treated as taxable services. The amendment replaces the prior description of government-directed construction services with a narrowed set of exempted services limited to non-commercial civil structures, educational, clinical or cultural establishments, and residential complexes for self-use or employees, and establishes a separate residual category for all other construction services, which are subject to standard rate treatment under the State GST rate notification.
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Provisions expressly mentioned in the judgment/order text.
Government construction services classification clarified: limited exempted categories defined, other construction treated as taxable services.
The amendment replaces the prior description of government-directed construction services with a narrowed set of exempted services limited to non-commercial civil structures, educational, clinical or cultural establishments, and residential complexes for self-use or employees, and establishes a separate residual category for all other construction services, which are subject to standard rate treatment under the State GST rate notification.
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