https://www.taxtmi.com/notifications?id=125511 The notification amends the Sikkim GST rate table by substituting and inserting entries to cover construction works under specified housing schemes, concessional treatment for low cost and EWS houses, mid day meal buildings, and various service classifications. It clarifies composite works contract treatment for sub contractors to government or government entities, prescribes that transfer of land in such composite supplies shall be deemed one third of the total amount charged, and imposes conditions limiting input tax credit for specified entries; it also reclassifies rates and items for transport, housekeeping via e commerce, mining and environmental services, entertainment admissions, and selected manufacturing and maintenance services. en-us Thu, 25 Jan 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125511 The notification amends the Sikkim GST rate table by substituting and inserting entries to cover construction works under specified housing schemes, concessional treatment for low cost and EWS houses, mid day meal buildings, and various service classifications. It clarifies composite works contract treatment for sub contractors to government or government entities, prescribes that transfer of land in such composite supplies shall be deemed one third of the total amount charged, and imposes conditions limiting input tax credit for specified entries; it also reclassifies rates and items for transport, housekeeping via e commerce, mining and environmental services, entertainment admissions, and selected manufacturing and maintenance services. Notifications GST - States Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125511