GST amendment expands taxable service entries and adds definitions, affecting transport, construction and leasing services from Jan 1, 2019. Amendment revises Schedule entries to the Tamil Nadu GST notification by substituting and inserting service descriptions and State tax rates, adding cross references to a new serial entry for construction and technical services relating to renewable and waste to energy installations, introducing a specific entry for non scheduled air transport for Government facilitated pilgrimage subject to an input tax credit restriction, and inserting definitions for 'specified organisation' and 'goods carriage'. The amendment takes effect on the first day of January, 2019.
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Provisions expressly mentioned in the judgment/order text.
GST amendment expands taxable service entries and adds definitions, affecting transport, construction and leasing services from Jan 1, 2019.
Amendment revises Schedule entries to the Tamil Nadu GST notification by substituting and inserting service descriptions and State tax rates, adding cross references to a new serial entry for construction and technical services relating to renewable and waste to energy installations, introducing a specific entry for non scheduled air transport for Government facilitated pilgrimage subject to an input tax credit restriction, and inserting definitions for "specified organisation" and "goods carriage". The amendment takes effect on the first day of January, 2019.
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