GST rate reduction for composite works contracts on funeral-related structures applied temporarily under state notification. The notification temporarily reduces the state tax on services classed as a composite supply of works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of structures meant for funeral, burial or cremation by inserting a proviso in the Table to the earlier notification, so that the reduced state tax rate applies during the specified period irrespective of the rate earlier specified against the item.
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Provisions expressly mentioned in the judgment/order text.
GST rate reduction for composite works contracts on funeral-related structures applied temporarily under state notification.
The notification temporarily reduces the state tax on services classed as a composite supply of works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of structures meant for funeral, burial or cremation by inserting a proviso in the Table to the earlier notification, so that the reduced state tax rate applies during the specified period irrespective of the rate earlier specified against the item.
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