GST rate amendment expands taxable service classifications and adjusts rates for transport, leasing, insurance, and technical services. The amendment modifies the State GST rate schedule to add, substitute and omit entries affecting transport, leasing, insurance, financial services, cinema admissions and technical services. It inserts a specific provision taxing non scheduled air transport services engaged by defined specified organisations for religious pilgrimage, subject to an input tax credit condition; substitutes items for third party insurance of goods carriage and leasing or rental services; adds an entry covering technical services for setting up renewable and waste to energy installations and links that entry to an existing Schedule I reference; and adds definitions for specified organisation and goods carriage.
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GST rate amendment expands taxable service classifications and adjusts rates for transport, leasing, insurance, and technical services.
The amendment modifies the State GST rate schedule to add, substitute and omit entries affecting transport, leasing, insurance, financial services, cinema admissions and technical services. It inserts a specific provision taxing non scheduled air transport services engaged by defined specified organisations for religious pilgrimage, subject to an input tax credit condition; substitutes items for third party insurance of goods carriage and leasing or rental services; adds an entry covering technical services for setting up renewable and waste to energy installations and links that entry to an existing Schedule I reference; and adds definitions for specified organisation and goods carriage.
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