GST notification updates rates and classifications for construction, housing schemes, works contracts, services and composite-supply valuation rules. The notification amends SGST treatment and rates for specified services, adding lower-rate and clarified entries for construction and housing works under central housing schemes, works contracts supplied to government entities, mid-day meal buildings, and new classifications for house-keeping via e-commerce, sub-contractor works contracts, environmental and mining services, transport rental and time charter services, amusement and entertainment admissions. It imposes conditions limiting input tax credit claims for certain services and prescribes that where a composite supply involves transfer of land, the land component is deemed to be 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 notification updates rates and classifications for construction, housing schemes, works contracts, services and composite-supply valuation rules.
The notification amends SGST treatment and rates for specified services, adding lower-rate and clarified entries for construction and housing works under central housing schemes, works contracts supplied to government entities, mid-day meal buildings, and new classifications for house-keeping via e-commerce, sub-contractor works contracts, environmental and mining services, transport rental and time charter services, amusement and entertainment admissions. It imposes conditions limiting input tax credit claims for certain services and prescribes that where a composite supply involves transfer of land, the land component is deemed to be one third of the total amount charged.
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