Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
GST rate amendments expand taxable services to include renewable energy construction and pilgrimage air transport under conditions. The notification amends the Goa GST rate schedule by adding a new entry imposing a nine percent State tax on construction, engineering, installation and related technical services for setting up renewable and alternative energy systems; it also prescribes a 2.5 percent rate for non-scheduled air passenger transportation engaged by specified organisations for religious pilgrimage, conditional on non-availability of input tax credit, and inserts definitions for 'specified organisation' and 'goods carriage', while revising rates and cross-references for leasing, insurance of goods carriage, cinema admissions and related 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.
GST rate amendments expand taxable services to include renewable energy construction and pilgrimage air transport under conditions.
The notification amends the Goa GST rate schedule by adding a new entry imposing a nine percent State tax on construction, engineering, installation and related technical services for setting up renewable and alternative energy systems; it also prescribes a 2.5 percent rate for non-scheduled air passenger transportation engaged by specified organisations for religious pilgrimage, conditional on non-availability of input tax credit, and inserts definitions for "specified organisation" and "goods carriage", while revising rates and cross-references for leasing, insurance of goods carriage, cinema admissions and related services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.