State GST schedule amendment expands taxable service categories, adds renewable energy construction services and definitions with retrospective effect. Amendment to the Assam GST notification modifies the State tax schedule by inserting, substituting and omitting service entries and corresponding rates and conditions. It adds transport by non scheduled air for Government facilitated religious pilgrimage with input tax credit restrictions; reclassifies insurance of goods carriage, leasing and rental services; raises rates for certain cinema admissions; and inserts a new entry covering construction and technical services for specified renewable and alternative energy and waste to energy installations. It also adds definitions for 'specified organisation' and 'goods carriage' and declares an earlier effective date.
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State GST schedule amendment expands taxable service categories, adds renewable energy construction services and definitions with retrospective effect.
Amendment to the Assam GST notification modifies the State tax schedule by inserting, substituting and omitting service entries and corresponding rates and conditions. It adds transport by non scheduled air for Government facilitated religious pilgrimage with input tax credit restrictions; reclassifies insurance of goods carriage, leasing and rental services; raises rates for certain cinema admissions; and inserts a new entry covering construction and technical services for specified renewable and alternative energy and waste to energy installations. It also adds definitions for "specified organisation" and "goods carriage" and declares an earlier effective date.
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