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GST on government construction services clarified: amendment specifies covered service types and eligible project categories. Amendment substitutes item (vi) in the Table against serial number 3 to specify that services to government consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration apply only to: (a) civil structures or original works predominantly for non commercial use; (b) structures predominantly for educational, clinical, or art/cultural establishments; and (c) residential complexes predominantly for self use or employee use as per Schedule III of the Central Goods and Services Tax Act, 2017.
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GST on government construction services clarified: amendment specifies covered service types and eligible project categories.
Amendment substitutes item (vi) in the Table against serial number 3 to specify that services to government consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration apply only to: (a) civil structures or original works predominantly for non commercial use; (b) structures predominantly for educational, clinical, or art/cultural establishments; and (c) residential complexes predominantly for self use or employee use as per Schedule III of the Central Goods and Services Tax Act, 2017.
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