Amendments in the Notification G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017. - Reduction of rate of tax on services provided to the Central Government, State Government, Union Territory, etc. - G.O.MS. No. 460 - Andhra Pradesh SGST
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Services provided to government reclassify construction services into specified categories altering GST rate applicability and scope. The Government substituted the prior notification's item to classify services provided to governmental authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly for self-use or use by employees or specified persons, and added a separate category for other construction services; effective from 21st September, 2017.
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.
Services provided to government reclassify construction services into specified categories altering GST rate applicability and scope.
The Government substituted the prior notification's item to classify services provided to governmental authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly for self-use or use by employees or specified persons, and added a separate category for other construction services; effective from 21st September, 2017.
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