Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017. - F.12(56)FD/Tax/2017-Pt.-II-166 - Rajasthan SGST

Rajasthan GST amendments adjust tax treatment for certain housing projects, composite works contracts and specified services with credit conditions.

Amendments substitute and insert tariff entries to extend specified GST treatment to civil structures for in-situ slum redevelopment, Affordable Housing EWS projects, houses under CLSS, low-cost houses up to 60 sqm in infrastructure-status projects, and buildings used for centralised mid-day meal distribution; revise composite works contract entries and related service classifications; and impose operational conditions linking concessional rates to non-availability of input tax credit, procurement conditions for government entities, and limits on lease/sub-lease amounts within composite supplies.