GST rate amendments for specific services alter tax classifications and add definitions, effective from the start of the new year. Amendments to the Chhattisgarh SGST rate notification, effective 1 January 2019, modify the rate Table by inserting and substituting items and rates for services such as specified pilgrimage passenger air transportation, third-party insurance of goods carriage, leasing/renting services, higher-priced cinematograph admissions, and construction/technical services for renewable and waste-to-energy installations; they add Explanation clauses defining 'specified organisation' and 'goods carriage' and reference read-together Schedule I provisions and input tax credit conditions.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments for specific services alter tax classifications and add definitions, effective from the start of the new year.
Amendments to the Chhattisgarh SGST rate notification, effective 1 January 2019, modify the rate Table by inserting and substituting items and rates for services such as specified pilgrimage passenger air transportation, third-party insurance of goods carriage, leasing/renting services, higher-priced cinematograph admissions, and construction/technical services for renewable and waste-to-energy installations; they add Explanation clauses defining "specified organisation" and "goods carriage" and reference read-together Schedule I provisions and input tax credit conditions.
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