Construction services to government reclassified, specifying taxable categories and differentiated state tax treatment under amended notification The notification substitutes the Table entry at serial number 3 to reclassify construction services supplied to central, state, union territory, local or governmental authorities, defining eligible services as construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures predominantly for non commercial use, (b) structures predominantly for educational, clinical or art and cultural use, and (c) residential complexes predominantly for self use or employee use, and separates construction services not covered by these categories as a distinct item with the corresponding tabulated entries.
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.
Construction services to government reclassified, specifying taxable categories and differentiated state tax treatment under amended notification
The notification substitutes the Table entry at serial number 3 to reclassify construction services supplied to central, state, union territory, local or governmental authorities, defining eligible services as construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures predominantly for non commercial use, (b) structures predominantly for educational, clinical or art and cultural use, and (c) residential complexes predominantly for self use or employee use, and separates construction services not covered by these categories as a distinct item with the corresponding tabulated entries.
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 
