GST rate and scope amendments expand taxable services, add renewable energy construction entry and define specified organisations. Amendments revise Odisha GST table entries and rates by inserting cross-references and new items: extend pilgrimage air transport to include non-scheduled and charter operations engaged by specified organisations (conditional on no input tax credit on goods), substitute entries for third party 'goods carriage' insurance and leasing/renting services with revised rate designations, adjust cinema exhibition rates for higher-priced tickets, and add a new entry covering construction/engineering/installation services for renewable and waste-to-energy infrastructure; definitions for 'specified organisation' and 'goods carriage' are added.
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Provisions expressly mentioned in the judgment/order text.
GST rate and scope amendments expand taxable services, add renewable energy construction entry and define specified organisations.
Amendments revise Odisha GST table entries and rates by inserting cross-references and new items: extend pilgrimage air transport to include non-scheduled and charter operations engaged by specified organisations (conditional on no input tax credit on goods), substitute entries for third party "goods carriage" insurance and leasing/renting services with revised rate designations, adjust cinema exhibition rates for higher-priced tickets, and add a new entry covering construction/engineering/installation services for renewable and waste-to-energy infrastructure; definitions for "specified organisation" and "goods carriage" are added.
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