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GST classification of construction services to government clarified, distinguishing public-purpose works from taxable general construction services. The notification amends the State Tax (Rate) schedule to classify as item (vi) services to government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for predominantly non-commercial use, structures for educational, clinical or art/cultural establishments, and residential complexes predominantly for self-use or employee use as specified in Schedule III; and adds item (vii) to cover construction services other than those listed in items (i)-(vi).
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GST classification of construction services to government clarified, distinguishing public-purpose works from taxable general construction services.
The notification amends the State Tax (Rate) schedule to classify as item (vi) services to government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for predominantly non-commercial use, structures for educational, clinical or art/cultural establishments, and residential complexes predominantly for self-use or employee use as specified in Schedule III; and adds item (vii) to cover construction services other than those listed in items (i)-(vi).
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