https://www.taxtmi.com/forum/issue?id=114874 The substituted central tax entries introduced by the 2019 notification prevent application of prior rate entries for construction supplies specifically covered by new entries; consequently the substituted rates govern tax treatment and disallow input tax credit where the explanatory clause and amended valuation and credit rule apply, and earlier rate options are not available for projects commencing after the effective date. en-us Tue, 16 Apr 2019 19:44:45 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114874 The substituted central tax entries introduced by the 2019 notification prevent application of prior rate entries for construction supplies specifically covered by new entries; consequently the substituted rates govern tax treatment and disallow input tax credit where the explanatory clause and amended valuation and credit rule apply, and earlier rate options are not available for projects commencing after the effective date. Discussion-Forum GST Tue, 16 Apr 2019 19:44:45 +0530 https://www.taxtmi.com/forum/issue?id=114874