Government construction services: specified works for public authorities receive distinct GST treatment including education, clinical and residential structures. Substitution of item (vi) in the notification redefines construction-related services rendered to government entities to include works on non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use or employee use, and distinguishes these from other construction services, thereby altering their tax classification under the Nagaland GST notification.
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Government construction services: specified works for public authorities receive distinct GST treatment including education, clinical and residential structures.
Substitution of item (vi) in the notification redefines construction-related services rendered to government entities to include works on non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use or employee use, and distinguishes these from other construction services, thereby altering their tax classification under the Nagaland GST notification.
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