GST amendment updates service classifications and rates, adds renewable energy construction services and clarifies definitions and input credit rules. The notification amends G.O.Ms.No.259 by revising Table entries for taxable and exempt services, inserting a new serial for construction/engineering/installation services related to specified renewable and waste to energy systems, altering certain rate entries and text (including removal of 'school, college'), adding provisos on input tax credit for specified services, and inserting definitions of 'specified organization' and 'goods carriage'; enacted under specified sections of the Andhra Pradesh GST Act and effective from 1 January 2019.
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GST amendment updates service classifications and rates, adds renewable energy construction services and clarifies definitions and input credit rules.
The notification amends G.O.Ms.No.259 by revising Table entries for taxable and exempt services, inserting a new serial for construction/engineering/installation services related to specified renewable and waste to energy systems, altering certain rate entries and text (including removal of "school, college"), adding provisos on input tax credit for specified services, and inserting definitions of "specified organization" and "goods carriage"; enacted under specified sections of the Andhra Pradesh GST Act and effective from 1 January 2019.
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