GST amendments refine construction and real estate treatment, composite works contract valuation and conditional input tax credit rules. The notification amends Haryana GST tariff entries to expand and clarify treatment of construction and real estate supplies (including in-situ slum redevelopment, EWS houses, CLSS houses and low-cost houses in notified affordable projects), to add mid-day meal scheme buildings, to redefine composite works contract supplies by sub-contractors to government purchasers with specified conditions, to fix valuation where land forms part of composite construction (land deemed one third of total amount), and to adjust rates and conditional input tax credit rules for specified services including housekeeping via e-commerce, time charter vessels, mining/petroleum services, environmental services and admissions to amusement/entertainment facilities.
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Provisions expressly mentioned in the judgment/order text.
GST amendments refine construction and real estate treatment, composite works contract valuation and conditional input tax credit rules.
The notification amends Haryana GST tariff entries to expand and clarify treatment of construction and real estate supplies (including in-situ slum redevelopment, EWS houses, CLSS houses and low-cost houses in notified affordable projects), to add mid-day meal scheme buildings, to redefine composite works contract supplies by sub-contractors to government purchasers with specified conditions, to fix valuation where land forms part of composite construction (land deemed one third of total amount), and to adjust rates and conditional input tax credit rules for specified services including housekeeping via e-commerce, time charter vessels, mining/petroleum services, environmental services and admissions to amusement/entertainment facilities.
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