GST rate amendments expand exemptions and set valuation rules for composite real estate and construction-related supplies. The notification amends the State GST rate schedule to add and reclassify construction and related services - including in situ slum redevelopment, EWS and credit linked houses under Affordable Housing/PMAY(U), mid day meal cooking facilities in 12AA entities, composite works contracts, vessel time charters, vehicle rentals, housekeeping via e commerce with input credit restrictions, tailoring and manufacturing services, environmental services, amusement admissions, mining exploration and support services - prescribes applicable state tax rates and inserts a valuation rule deeming the land component to be one third of the total charged for specified composite supplies.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand exemptions and set valuation rules for composite real estate and construction-related supplies.
The notification amends the State GST rate schedule to add and reclassify construction and related services - including in situ slum redevelopment, EWS and credit linked houses under Affordable Housing/PMAY(U), mid day meal cooking facilities in 12AA entities, composite works contracts, vessel time charters, vehicle rentals, housekeeping via e commerce with input credit restrictions, tailoring and manufacturing services, environmental services, amusement admissions, mining exploration and support services - prescribes applicable state tax rates and inserts a valuation rule deeming the land component to be one third of the total charged for specified composite supplies.
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