GST rate revisions reshape transport, delivery, job-work, and service classifications under the Uttar Pradesh notification. Amends the Uttar Pradesh GST rate notification by revising specified service classifications and tax entries for transport, logistics, delivery, professional, job-work, beauty, and allied services. The notification substitutes rates and conditions for several entries, including rail transport of goods, multimodal transportation, renting of goods carriages, postal and courier services, local delivery services, and job-work on specified goods. It also revises input tax credit restrictions, updates definitions of goods transport agency, multimodal transporter, mode of transport, recognised sporting event, and handicraft goods, and adds clarifications for hotel accommodation premises and additional place of business.
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Provisions expressly mentioned in the judgment/order text.
GST rate revisions reshape transport, delivery, job-work, and service classifications under the Uttar Pradesh notification.
Amends the Uttar Pradesh GST rate notification by revising specified service classifications and tax entries for transport, logistics, delivery, professional, job-work, beauty, and allied services. The notification substitutes rates and conditions for several entries, including rail transport of goods, multimodal transportation, renting of goods carriages, postal and courier services, local delivery services, and job-work on specified goods. It also revises input tax credit restrictions, updates definitions of goods transport agency, multimodal transporter, mode of transport, recognised sporting event, and handicraft goods, and adds clarifications for hotel accommodation premises and additional place of business.
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