Service tax rates notified: intra state services taxed at specified GST rates from 1 July 2017. Notification prescribes state GST on intra State supplies of services by reference to an annexed classification table, specifying rates (2.5%, 6%, 9%, 14% etc.) and conditions; many entries require that input tax credit on goods or services used in supplying the service has not been taken (or must be reversed). It provides valuation rules for construction services involving land (service/goods portion deemed two thirds of total, land one third) and for lotteries, defines key terms and applies relevant tariff interpretation rules. Effective 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
Service tax rates notified: intra state services taxed at specified GST rates from 1 July 2017.
Notification prescribes state GST on intra State supplies of services by reference to an annexed classification table, specifying rates (2.5%, 6%, 9%, 14% etc.) and conditions; many entries require that input tax credit on goods or services used in supplying the service has not been taken (or must be reversed). It provides valuation rules for construction services involving land (service/goods portion deemed two thirds of total, land one third) and for lotteries, defines key terms and applies relevant tariff interpretation rules. Effective 1 July 2017.
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