GST rates for services clarified: category-based application under schedules for distributive trade, accommodation, transport and utilities. Section 6 sets out the framework for application of GST rates to specified service categories, grouping services into Distributive Trade; Accommodation, Food and Beverage; Transport; and Gas and Electricity Distribution, and deferring specific rate, scope, and applicability rules to the accompanying schedules which determine taxable events and precise treatment for service subtypes.
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GST rates for services clarified: category-based application under schedules for distributive trade, accommodation, transport and utilities.
Section 6 sets out the framework for application of GST rates to specified service categories, grouping services into Distributive Trade; Accommodation, Food and Beverage; Transport; and Gas and Electricity Distribution, and deferring specific rate, scope, and applicability rules to the accompanying schedules which determine taxable events and precise treatment for service subtypes.
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