GST rate amendment expands taxable service classifications and adds renewable energy construction services to the state schedule, altering cross references and definitions. The notification amends the State GST rate schedule by inserting a new entry for construction, engineering, installation and technical services related to renewable and waste to energy infrastructure, revising several service classifications and rates (including pilgrimage air transport, leasing/rental services, exhibition admissions and goods carriage insurance), and adding explanatory definitions for 'specified organisation' and 'goods carriage' while preserving input tax credit restrictions.
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GST rate amendment expands taxable service classifications and adds renewable energy construction services to the state schedule, altering cross references and definitions.
The notification amends the State GST rate schedule by inserting a new entry for construction, engineering, installation and technical services related to renewable and waste to energy infrastructure, revising several service classifications and rates (including pilgrimage air transport, leasing/rental services, exhibition admissions and goods carriage insurance), and adding explanatory definitions for "specified organisation" and "goods carriage" while preserving input tax credit restrictions.
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