Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.11/2017- State Tax (Rate), dated the 30th June, 2017 - 24/2017-State Tax (Rate) - Sikkim SGST
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Construction services to government for non commercial, educational, clinical, cultural or residential self use receive amended SGST classification. The notification amends SGST rate entries to define construction services supplied to government entities and to classify three specific categories: original civil works meant predominantly for non commercial use; structures used predominantly as educational, clinical, or art/cultural establishments; and residential complexes for predominant self use or use by specified persons, with a residual clause covering other construction services.
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.
Construction services to government for non commercial, educational, clinical, cultural or residential self use receive amended SGST classification.
The notification amends SGST rate entries to define construction services supplied to government entities and to classify three specific categories: original civil works meant predominantly for non commercial use; structures used predominantly as educational, clinical, or art/cultural establishments; and residential complexes for predominant self use or use by specified persons, with a residual clause covering other construction services.
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