GST classification of composite works contracts updated; specified infrastructure, transport and GTA entries reclassified and tax options clarified. Amendments substitute multiple table entries in the Punjab GST notification to redefine categories for composite supply of works contract, detailing subcategories (government preservation and water infrastructure; public-use transport and urban housing/pollution-control structures; original works including railways, specified residential and low-cost housing, post-harvest storage and mechanised food-grain systems; and other construction services). They also revise transport and GTA entries to address fuel-included consideration, define GTA, provide elective tax rate options, and restrict benefits where input tax credit has been taken; further adjustments reclassify certain manufacturing, printing and publishing services and add 'planetarium' to an entertainment item.
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Provisions expressly mentioned in the judgment/order text.
GST classification of composite works contracts updated; specified infrastructure, transport and GTA entries reclassified and tax options clarified.
Amendments substitute multiple table entries in the Punjab GST notification to redefine categories for composite supply of works contract, detailing subcategories (government preservation and water infrastructure; public-use transport and urban housing/pollution-control structures; original works including railways, specified residential and low-cost housing, post-harvest storage and mechanised food-grain systems; and other construction services). They also revise transport and GTA entries to address fuel-included consideration, define GTA, provide elective tax rate options, and restrict benefits where input tax credit has been taken; further adjustments reclassify certain manufacturing, printing and publishing services and add "planetarium" to an entertainment item.
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