GST rate amendments expand taxable services to renewable energy setups and pilgrimage air transport with input credit conditions. Amendments revise the state GST rate notification to add and reclassify taxable services: transportation of passengers by non-scheduled air/charter engaged by specified organisations for Government-facilitated religious pilgrimage (subject to non-availability of input tax credit on goods), reclassification of leasing/rental and financial services, substitution of entries for third-party insurance of goods carriage, insertion of a category for construction/engineering/installation services for renewable and waste-to-energy installations, and separate classification for higher-priced cinema admissions; definitions for 'specified organisation' and 'goods carriage' are added and the changes operate from January first, 2019.
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GST rate amendments expand taxable services to renewable energy setups and pilgrimage air transport with input credit conditions.
Amendments revise the state GST rate notification to add and reclassify taxable services: transportation of passengers by non-scheduled air/charter engaged by specified organisations for Government-facilitated religious pilgrimage (subject to non-availability of input tax credit on goods), reclassification of leasing/rental and financial services, substitution of entries for third-party insurance of goods carriage, insertion of a category for construction/engineering/installation services for renewable and waste-to-energy installations, and separate classification for higher-priced cinema admissions; definitions for "specified organisation" and "goods carriage" are added and the changes operate from January first, 2019.
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