Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. - 27/2018-Central Tax (Rate) - Central GST (CGST) Rate
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CGST rate amendments: revised service classifications and prescribed central tax rates for transport, leasing, insurance and renewable energy services. Notification amends the CGST rate schedule (No.11/2017) effective 1 January 2019 to reclassify services and set central tax rates for specified services: concessional treatment for non scheduled air transport for government facilitated pilgrimages (subject to no input tax credit on goods), revised rates for third party insurance of goods carriage, financial and related services, leasing/rental services distinctions, higher rate for admissions to cinematograph exhibitions with ticket price above one hundred rupees, and a new entry taxing construction/engineering/installation services for renewable and waste to energy projects. The notification also inserts definitions for 'specified organisation' and 'goods carriage.'
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CGST rate amendments: revised service classifications and prescribed central tax rates for transport, leasing, insurance and renewable energy services.
Notification amends the CGST rate schedule (No.11/2017) effective 1 January 2019 to reclassify services and set central tax rates for specified services: concessional treatment for non scheduled air transport for government facilitated pilgrimages (subject to no input tax credit on goods), revised rates for third party insurance of goods carriage, financial and related services, leasing/rental services distinctions, higher rate for admissions to cinematograph exhibitions with ticket price above one hundred rupees, and a new entry taxing construction/engineering/installation services for renewable and waste to energy projects. The notification also inserts definitions for "specified organisation" and "goods carriage."
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