Amendments in the notification issued in G.O.Ms.No.259, Revenue (CT-II) Dept., Dt. 29-06-2017 - Changes to rates of tax of certain services. - G.O.Ms.No.088 - Andhra Pradesh SGST
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GST amendments: inclusion of various affordable housing works and a valuation rule deeming land one third of composite supplies, effective 25 January 2018. Amendments expand GST coverage to include in situ slum redevelopment, EWS houses, CLSS houses under PMAY (Urban), and buildings used for mid day meal services by 12AA entities; amend classifications and rates for multiple service items including composite works contracts, housekeeping, transport, mining support, tailoring, environmental services and amusement admissions; change wording from 'excluding' to 'including' in a specified entry and include low cost houses up to 60 sqm; prescribe that in composite supplies involving land the land component is deemed one third of the total amount.
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 amendments: inclusion of various affordable housing works and a valuation rule deeming land one third of composite supplies, effective 25 January 2018.
Amendments expand GST coverage to include in situ slum redevelopment, EWS houses, CLSS houses under PMAY (Urban), and buildings used for mid day meal services by 12AA entities; amend classifications and rates for multiple service items including composite works contracts, housekeeping, transport, mining support, tailoring, environmental services and amusement admissions; change wording from "excluding" to "including" in a specified entry and include low cost houses up to 60 sqm; prescribe that in composite supplies involving land the land component is deemed one third of the total amount.
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