GST classification changes: expanded housing, works contract, transport and valuation rules alter tax treatment and input credit conditions. The notification amends the Tamil Nadu GST Table to add and reclassify construction and housing-related entries (in situ slum redevelopment, EWS/Credit Linked Subsidy houses, low cost affordable housing, and mid day meal buildings by 12AA entities), substitute composite works contract entries including supplies by sub contractors, adjust rates for specified services, expand petroleum product references, modify time charter and rental transport entries, address leasing and real estate services with land valuation deemed as one third of the total in specified composite supplies, and introduce conditions on housekeeping services via e commerce and input tax credit limitations.
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 classification changes: expanded housing, works contract, transport and valuation rules alter tax treatment and input credit conditions.
The notification amends the Tamil Nadu GST Table to add and reclassify construction and housing-related entries (in situ slum redevelopment, EWS/Credit Linked Subsidy houses, low cost affordable housing, and mid day meal buildings by 12AA entities), substitute composite works contract entries including supplies by sub contractors, adjust rates for specified services, expand petroleum product references, modify time charter and rental transport entries, address leasing and real estate services with land valuation deemed as one third of the total in specified composite supplies, and introduce conditions on housekeeping services via e commerce and input tax credit limitations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
