Composite supply of works contract: revised classifications expand infrastructure, housing and service categories under state GST. Amendments substitute multiple rate table entries to define and classify composite supply of works contract across specified categories-works for protected monuments, irrigation and water/sewerage infrastructure; public roads, bridges, tunnels and particular urban housing mission works; original works for railways, single residential units and defined low-cost housing; post harvest agricultural storage and mechanised grain handling; and a residual category for other construction services-while adjusting tax entries for motorcab services, renting of motorcabs, goods transport agency services, printing and manufacturing services, and textiles classification, with conditional input tax credit restrictions for certain lower-rate options.
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: revised classifications expand infrastructure, housing and service categories under state GST.
Amendments substitute multiple rate table entries to define and classify composite supply of works contract across specified categories-works for protected monuments, irrigation and water/sewerage infrastructure; public roads, bridges, tunnels and particular urban housing mission works; original works for railways, single residential units and defined low-cost housing; post harvest agricultural storage and mechanised grain handling; and a residual category for other construction services-while adjusting tax entries for motorcab services, renting of motorcabs, goods transport agency services, printing and manufacturing services, and textiles classification, with conditional input tax credit restrictions for certain lower-rate options.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
