Works contract classification revised to specify categories and GST rate conditions, including input tax credit limits. Amendments substitute multiple table entries to reclassify composite supply of works contract categories (government supplies; specified original works such as monuments, irrigation, pipelines, roads, bridges, urban housing and pollution control; certain railway and low cost residential constructions; and residual construction services), revise tax treatment of passenger transport and motorcab renting where fuel cost is included, and modify goods transport agency, printing and manufacturing service entries; input tax credit denial conditions and an irrevocable tax option for GTA suppliers are specified.
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Provisions expressly mentioned in the judgment/order text.
Works contract classification revised to specify categories and GST rate conditions, including input tax credit limits.
Amendments substitute multiple table entries to reclassify composite supply of works contract categories (government supplies; specified original works such as monuments, irrigation, pipelines, roads, bridges, urban housing and pollution control; certain railway and low cost residential constructions; and residual construction services), revise tax treatment of passenger transport and motorcab renting where fuel cost is included, and modify goods transport agency, printing and manufacturing service entries; input tax credit denial conditions and an irrevocable tax option for GTA suppliers are specified.
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