GST rate revisions and tightened input tax credit conditions for transport, job work, delivery and selected services. The notification amends the Nagaland SGST tariff and explanatory provisions: substituting tax rates for numerous service items (notably to 9%, 2.5%, 20% and 0.75%), revising service descriptions (including multimodal transport, container-by-rail, renting of goods carriage, postal/courier/local delivery, job-work and beauty services), and imposing provisos limiting input tax credit where credit on inputs has not been taken or where upstream input services are taxed above the specified rate. New and updated definitions are inserted for goods transport agency, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; additional explanations on 'premises' and registration amendment are also added.
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Provisions expressly mentioned in the judgment/order text.
GST rate revisions and tightened input tax credit conditions for transport, job work, delivery and selected services.
The notification amends the Nagaland SGST tariff and explanatory provisions: substituting tax rates for numerous service items (notably to 9%, 2.5%, 20% and 0.75%), revising service descriptions (including multimodal transport, container-by-rail, renting of goods carriage, postal/courier/local delivery, job-work and beauty services), and imposing provisos limiting input tax credit where credit on inputs has not been taken or where upstream input services are taxed above the specified rate. New and updated definitions are inserted for goods transport agency, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; additional explanations on "premises" and registration amendment are also added.
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