GST rate amendments specify taxable services for renewable energy projects and adjust rates for transport, leasing, and films. Amendments modify the State Tax (Rate) table to add and renumber service entries, adjust rates for specified services including pilgrimage air transport, leasing, goods carriage insurance and cinematograph exhibitions above a ticket price threshold, and insert a new entry classifying construction/technical services for various renewable and alternative energy installations; it also adds definitions for 'specified organisation' and 'goods carriage' and provides a cross reference to the Central Tax schedule.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments specify taxable services for renewable energy projects and adjust rates for transport, leasing, and films.
Amendments modify the State Tax (Rate) table to add and renumber service entries, adjust rates for specified services including pilgrimage air transport, leasing, goods carriage insurance and cinematograph exhibitions above a ticket price threshold, and insert a new entry classifying construction/technical services for various renewable and alternative energy installations; it also adds definitions for "specified organisation" and "goods carriage" and provides a cross reference to the Central Tax schedule.
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