Composite supply of works contract amended to redefine covered infrastructure and alter tax entries for works and transport services. The notification substitutes multiple entries under the Meghalaya GST framework to redefine composite supply of works contract across specified infrastructure and housing projects, creates a residual category for other construction services, revises tax entries for passenger transport and renting of motorcabs with fuel included in consideration, clarifies the scope and tax treatment of goods transport agency services including an option to apply a uniform state rate, and reclassifies certain manufacturing and printing/publishing services.
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Composite supply of works contract amended to redefine covered infrastructure and alter tax entries for works and transport services.
The notification substitutes multiple entries under the Meghalaya GST framework to redefine composite supply of works contract across specified infrastructure and housing projects, creates a residual category for other construction services, revises tax entries for passenger transport and renting of motorcabs with fuel included in consideration, clarifies the scope and tax treatment of goods transport agency services including an option to apply a uniform state rate, and reclassifies certain manufacturing and printing/publishing services.
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