Construction service classification amended to distinguish government-related works from other construction services, altering applicable GST treatment. The notification substitutes item (vi) to group services to government authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: civil structures or original works meant predominantly for non-commercial use; structures used predominantly as educational, clinical, or art or cultural establishments; and residential complexes for self-use or employee use specified in Schedule III. It also adds item (vii) covering construction services other than items (i)-(vi). The substitution is effective from 21st September, 2017.
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Construction service classification amended to distinguish government-related works from other construction services, altering applicable GST treatment.
The notification substitutes item (vi) to group services to government authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: civil structures or original works meant predominantly for non-commercial use; structures used predominantly as educational, clinical, or art or cultural establishments; and residential complexes for self-use or employee use specified in Schedule III. It also adds item (vii) covering construction services other than items (i)-(vi). The substitution is effective from 21st September, 2017.
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