GST amendments include affordable housing inclusions and a valuation rule deeming land one third of composite construction supplies. The notification amends GST classifications to include specified housing works (in situ slum redevelopment, Affordable Housing, EWS and CLSS houses, low cost houses) and mid day meal buildings, revises entries and rates for composite works contracts, services (house keeping, support, tailoring, manufacturing on others' goods, environmental and entertainment admissions), and clarifies that where a composite supply includes transfer of land the land component shall be deemed one third of the total amount charged.
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 include affordable housing inclusions and a valuation rule deeming land one third of composite construction supplies.
The notification amends GST classifications to include specified housing works (in situ slum redevelopment, Affordable Housing, EWS and CLSS houses, low cost houses) and mid day meal buildings, revises entries and rates for composite works contracts, services (house keeping, support, tailoring, manufacturing on others' goods, environmental and entertainment admissions), and clarifies that where a composite supply includes transfer of land the land component shall be deemed one third of the total amount charged.
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