Construction services to government reclassified, distinguishing non commercial and other works with separate GST rate classifications. The notification amendment substitutes the table entry for construction-related services to government entities, specifying that services for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for predominantly non-commercial use, educational, clinical or cultural establishments, and residential complexes for self use or specified persons are treated under the revised item, while other construction services are classified separately as not falling within those listed subcategories.
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Provisions expressly mentioned in the judgment/order text.
Construction services to government reclassified, distinguishing non commercial and other works with separate GST rate classifications.
The notification amendment substitutes the table entry for construction-related services to government entities, specifying that services for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for predominantly non-commercial use, educational, clinical or cultural establishments, and residential complexes for self use or specified persons are treated under the revised item, while other construction services are classified separately as not falling within those listed subcategories.
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