Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. - 01/2018 - Union Territory GST (UTGST) Rate
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GST rate amendments: revised Union Territory tax classifications and conditions for construction, composite supplies, and services. Amendment revises Union Territory GST rate schedule to reclassify construction and related services including in-situ slum redevelopment, Affordable Housing EWS units, CLSS houses, and mid-day meal facilities; substitutes and inserts multiple Table entries to adjust rates and conditions for composite works contracts, time charter and rental services, housekeeping via electronic commerce operators where input credit is not taken, tailoring and manufacturing services, environmental and amusement/entertainment services; and prescribes valuation for composite supplies involving transfer of land by deeming land value to be one third of total amount, with defined 'total amount.'
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.
GST rate amendments: revised Union Territory tax classifications and conditions for construction, composite supplies, and services.
Amendment revises Union Territory GST rate schedule to reclassify construction and related services including in-situ slum redevelopment, Affordable Housing EWS units, CLSS houses, and mid-day meal facilities; substitutes and inserts multiple Table entries to adjust rates and conditions for composite works contracts, time charter and rental services, housekeeping via electronic commerce operators where input credit is not taken, tailoring and manufacturing services, environmental and amusement/entertainment services; and prescribes valuation for composite supplies involving transfer of land by deeming land value to be one third of total amount, with defined "total amount."
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