https://www.taxtmi.com/notifications?id=122343 The notification amends service classifications and conditional exemptions under the Rajasthan GST framework by expanding recipient categories to include Governmental Authority and Government Entity, subjecting supplies to a procurement nexus for eligibility. It reclassifies multiple service entries-notably composite works contracts with predominant earthwork, offshore E&P works, construction, transport and leasing services-assigning specific tax alignments and imposing restrictions on input tax credit claims. Two new definitions establish criteria for Governmental Authority and Government Entity based on statutory origin and minimum government participation. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 01 Nov 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122343 The notification amends service classifications and conditional exemptions under the Rajasthan GST framework by expanding recipient categories to include Governmental Authority and Government Entity, subjecting supplies to a procurement nexus for eligibility. It reclassifies multiple service entries-notably composite works contracts with predominant earthwork, offshore E&P works, construction, transport and leasing services-assigning specific tax alignments and imposing restrictions on input tax credit claims. Two new definitions establish criteria for Governmental Authority and Government Entity based on statutory origin and minimum government participation. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122343