GST amendment expands taxable services to include pilgrimage air transport and renewable energy project services, with new definitions. The notification amends the Madhya Pradesh GST Table to insert and reclassify service items, including (iva) transportation of passengers by non-scheduled air or charter operations engaged by 'specified organisations' for government facilitated religious pilgrimage (subject to non availability of input tax credit on goods used), substitutes and adds entries for insurance of 'goods carriage', leasing and rental services, inserts a higher admission tier for cinematograph exhibitions, and adds serial number 38 covering construction/engineering/installation services for specified renewable and waste to energy plants; two definitions for 'specified organisation' and 'goods carriage' are introduced. The amendments take effect from 1 January, 2019.
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GST amendment expands taxable services to include pilgrimage air transport and renewable energy project services, with new definitions.
The notification amends the Madhya Pradesh GST Table to insert and reclassify service items, including (iva) transportation of passengers by non-scheduled air or charter operations engaged by "specified organisations" for government facilitated religious pilgrimage (subject to non availability of input tax credit on goods used), substitutes and adds entries for insurance of "goods carriage", leasing and rental services, inserts a higher admission tier for cinematograph exhibitions, and adds serial number 38 covering construction/engineering/installation services for specified renewable and waste to energy plants; two definitions for "specified organisation" and "goods carriage" are introduced. The amendments take effect from 1 January, 2019.
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