Services to government construction works reclassified under state GST rate notification, substituting schedule entries and applicability. Amendment substitutes entries for construction and related services provided to central, state, union territory, local or governmental authorities: (vi) covers services for civil structures meant predominantly for non commercial use, structures used predominantly as educational, clinical or art/cultural establishments, and residential complexes for self use or employee use as specified in Schedule III; (vii) covers construction services not within (vi). The amendment modifies the table entries and associated rate columns and is effective from 21 09 2017.
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Provisions expressly mentioned in the judgment/order text.
Services to government construction works reclassified under state GST rate notification, substituting schedule entries and applicability.
Amendment substitutes entries for construction and related services provided to central, state, union territory, local or governmental authorities: (vi) covers services for civil structures meant predominantly for non commercial use, structures used predominantly as educational, clinical or art/cultural establishments, and residential complexes for self use or employee use as specified in Schedule III; (vii) covers construction services not within (vi). The amendment modifies the table entries and associated rate columns and is effective from 21 09 2017.
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