Construction services classification revised to specify which government provided works fall within the rate notification and which do not. The notification amends the Table at serial number 3 by substituting item (vi) to specify that construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration services provided to government entities include (a) civil structures or original works predominantly for non commercial use, (b) structures predominantly for educational, clinical or art/cultural use, and (c) residential complexes predominantly for self use or for employees or other persons specified in the statutory schedule; and adds item (vii) to cover construction services not falling within those categories.
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Provisions expressly mentioned in the judgment/order text.
Construction services classification revised to specify which government provided works fall within the rate notification and which do not.
The notification amends the Table at serial number 3 by substituting item (vi) to specify that construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration services provided to government entities include (a) civil structures or original works predominantly for non commercial use, (b) structures predominantly for educational, clinical or art/cultural use, and (c) residential complexes predominantly for self use or for employees or other persons specified in the statutory schedule; and adds item (vii) to cover construction services not falling within those categories.
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