Construction services to government reclassified to exempt specified public-use structures while other construction remains taxable. Amendment revises the classification of construction-related services to government entities, defining item (vi) to cover construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: civil structures or original works for non-commercial use; structures predominantly used as educational, clinical, or art and cultural establishments; and residential complexes predominantly for self-use or for employees and specified persons, while item (vii) covers construction services not included in these categories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Construction services to government reclassified to exempt specified public-use structures while other construction remains taxable.
Amendment revises the classification of construction-related services to government entities, defining item (vi) to cover construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: civil structures or original works for non-commercial use; structures predominantly used as educational, clinical, or art and cultural establishments; and residential complexes predominantly for self-use or for employees and specified persons, while item (vii) covers construction services not included in these categories.
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