Seeks to amend notification No. 11/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended - 01/2018 - Karnataka SGST
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Karnataka GST notification amends tax rates and exemptions for housing, construction works, and specified service supplies. The notification amends Notification No. 11/2017 by substituting and inserting Table entries and provisos to extend concessional treatment and specify KGST rates for services including civil works for in situ slum redevelopment, EWS and CLSS housing under Housing for All (Urban), buildings used for mid day meal schemes, low cost houses in infrastructure status affordable housing, composite supplies of works contract by sub contractors, time charter and rental services, housekeeping and maintenance services, and environmental and mining support services, with conditions limiting input tax credit and deeming land value as one third in specified composite supplies.
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.
Karnataka GST notification amends tax rates and exemptions for housing, construction works, and specified service supplies.
The notification amends Notification No. 11/2017 by substituting and inserting Table entries and provisos to extend concessional treatment and specify KGST rates for services including civil works for in situ slum redevelopment, EWS and CLSS housing under Housing for All (Urban), buildings used for mid day meal schemes, low cost houses in infrastructure status affordable housing, composite supplies of works contract by sub contractors, time charter and rental services, housekeeping and maintenance services, and environmental and mining support services, with conditions limiting input tax credit and deeming land value as one third in specified composite supplies.
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