GST tariff amendment: reclassification of services, defined specified organisations, and new entry for renewable energy construction services. Revision of the Nagaland SGST schedule modifies tariff entries to add pilgrimage air transport by specified organisations (conditional on no input tax credit on goods), reclassify third party insurance of goods carriage, alter leasing and rental service entries and rates, raise the rate for certain cinema admissions above the ticket-price threshold, and insert a new service entry for construction and related services for renewable energy installations. The Explanation adds definitions for specified organisation and goods carriage.
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GST tariff amendment: reclassification of services, defined specified organisations, and new entry for renewable energy construction services.
Revision of the Nagaland SGST schedule modifies tariff entries to add pilgrimage air transport by specified organisations (conditional on no input tax credit on goods), reclassify third party insurance of goods carriage, alter leasing and rental service entries and rates, raise the rate for certain cinema admissions above the ticket-price threshold, and insert a new service entry for construction and related services for renewable energy installations. The Explanation adds definitions for specified organisation and goods carriage.
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