GST rate amendments expand Government Entity definitions and condition concessional service rates on procurement and input tax credit rules. Amendments substitute and insert entries in the State Tax (Rate) table expanding recipient categories to include Government Entity and Governmental Authority, define those terms with a 90% participation threshold, and condition concessional rates for services supplied to such entities on procurement relating to work entrusted by the appropriate government or local authority. The changes reclassify and set rates and conditions for works contracts (including predominant earthwork), offshore E&P, construction services, passenger transport and vehicle renting (where fuel cost is included), natural gas pipeline transport, goods transport, leasing of pre July 2017 motor vehicles (time limited), and job work/printing services, with explicit limits where input tax credit has been taken.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand Government Entity definitions and condition concessional service rates on procurement and input tax credit rules.
Amendments substitute and insert entries in the State Tax (Rate) table expanding recipient categories to include Government Entity and Governmental Authority, define those terms with a 90% participation threshold, and condition concessional rates for services supplied to such entities on procurement relating to work entrusted by the appropriate government or local authority. The changes reclassify and set rates and conditions for works contracts (including predominant earthwork), offshore E&P, construction services, passenger transport and vehicle renting (where fuel cost is included), natural gas pipeline transport, goods transport, leasing of pre July 2017 motor vehicles (time limited), and job work/printing services, with explicit limits where input tax credit has been taken.
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