Uttar Pradesh GST rate amendment revises housing, works contract, support service and entertainment entries, plus land valuation rules. Amends the Uttar Pradesh GST rate notification by revising entries for works contract, construction, leasing, rental, support, maintenance, manufacturing and entertainment services. The amendments extend concessional treatment to specified housing-related civil works, mid-day meal buildings, low-cost housing and certain sub-contracted works contracts, while revising rates for housekeeping, agricultural support, mining-related services, tailoring, environmental protection services and amusement or entertainment admissions. It also substitutes the valuation rule for composite supplies involving transfer of land or undivided share of land, deeming the land component to be one third of the total amount charged.
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Uttar Pradesh GST rate amendment revises housing, works contract, support service and entertainment entries, plus land valuation rules.
Amends the Uttar Pradesh GST rate notification by revising entries for works contract, construction, leasing, rental, support, maintenance, manufacturing and entertainment services. The amendments extend concessional treatment to specified housing-related civil works, mid-day meal buildings, low-cost housing and certain sub-contracted works contracts, while revising rates for housekeeping, agricultural support, mining-related services, tailoring, environmental protection services and amusement or entertainment admissions. It also substitutes the valuation rule for composite supplies involving transfer of land or undivided share of land, deeming the land component to be one third of the total amount charged.
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