GST scope changes for services: pilgrimage transport, leasing, insurance and renewable energy construction now reclassified and defined. Amendments to the Uttar Pradesh GST notification modify service classifications and rates: they add pilgrimage passenger transportation by non scheduled air charter for specified organisations (subject to non availability of input tax credit), substitute entries for third party insurance of goods carriage, reclassify leasing/rental and financial services with rate adjustments, insert services for construction/installation of specified renewable energy and waste to energy plants (with cross reference to Central Tax Schedule), add definitions for specified organisation and goods carriage, and make the changes effective from 1 January 2019.
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GST scope changes for services: pilgrimage transport, leasing, insurance and renewable energy construction now reclassified and defined.
Amendments to the Uttar Pradesh GST notification modify service classifications and rates: they add pilgrimage passenger transportation by non scheduled air charter for specified organisations (subject to non availability of input tax credit), substitute entries for third party insurance of goods carriage, reclassify leasing/rental and financial services with rate adjustments, insert services for construction/installation of specified renewable energy and waste to energy plants (with cross reference to Central Tax Schedule), add definitions for specified organisation and goods carriage, and make the changes effective from 1 January 2019.
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