GST rate classification altered for works contracts, transport and printing services, allowing lower-rate option conditioned on input tax credit. Amendments reclassify and set conditional rate options for construction and allied services, transport and goods-transport agency services, and specified manufacturing and printing activities. They expand the list of works contract composite supplies with distinct subcategories and add a residual construction entry; provide alternative lower or higher State-tax rates for motorcab transport, renting and GTA services tied to input tax credit availability and an irrevocable election for GTAs; and adjust printing/manufacturing classifications and textile references. The changes substitute table entries in the original rate notification and operate from the stated operative date.
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GST rate classification altered for works contracts, transport and printing services, allowing lower-rate option conditioned on input tax credit.
Amendments reclassify and set conditional rate options for construction and allied services, transport and goods-transport agency services, and specified manufacturing and printing activities. They expand the list of works contract composite supplies with distinct subcategories and add a residual construction entry; provide alternative lower or higher State-tax rates for motorcab transport, renting and GTA services tied to input tax credit availability and an irrevocable election for GTAs; and adjust printing/manufacturing classifications and textile references. The changes substitute table entries in the original rate notification and operate from the stated operative date.
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