https://www.taxtmi.com/notifications?id=124374 The notification broadens concessional SGST entries by expanding recipient categories to include Central Government, State Government, Union Territory and a defined Government Entity, and conditions the concessional treatment on the entity having procured services for works entrusted by the relevant government or local authority. It revises works contract, construction, transport, leasing and job-work entries to specify categories (including earthwork predominance and offshore E&P), to restrict input tax credit where credit has been taken, and to insert new classifications and provisos for printing and specified goods. Effective date is 13th October 2017. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 26 Feb 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124374 The notification broadens concessional SGST entries by expanding recipient categories to include Central Government, State Government, Union Territory and a defined Government Entity, and conditions the concessional treatment on the entity having procured services for works entrusted by the relevant government or local authority. It revises works contract, construction, transport, leasing and job-work entries to specify categories (including earthwork predominance and offshore E&P), to restrict input tax credit where credit has been taken, and to insert new classifications and provisos for printing and specified goods. Effective date is 13th October 2017. Notifications GST - States Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124374