GST rate revisions and input tax credit caps restrict credit for certain transport and job-work services, and add definitions. The notification amends Notification No.46/ST-2 under the Haryana GST Act to revise service classifications and state tax rates across numerous entries, introduce provisos restricting input tax credit for specified services and input services, and add definitions (including goods transport agency, multimodal transporter, mode of transport and recognised sporting event) and explanatory clauses. Concessional rates for certain transport, job-work and service categories are conditioned on the non-availability or limited availability of input tax credit, and illustrative examples explain apportionment where input providers charge higher rates.
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Provisions expressly mentioned in the judgment/order text.
GST rate revisions and input tax credit caps restrict credit for certain transport and job-work services, and add definitions.
The notification amends Notification No.46/ST-2 under the Haryana GST Act to revise service classifications and state tax rates across numerous entries, introduce provisos restricting input tax credit for specified services and input services, and add definitions (including goods transport agency, multimodal transporter, mode of transport and recognised sporting event) and explanatory clauses. Concessional rates for certain transport, job-work and service categories are conditioned on the non-availability or limited availability of input tax credit, and illustrative examples explain apportionment where input providers charge higher rates.
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