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The Department of Revenue, Ministry of Finance, in exercise of its powers under the Union Territory Goods and Services (UTGST) Act 2017, has exempted certain services under the aforementioned Act. The same shall be effective from tomorrow, i.e. July 1.Services provided to Central, state, union territory and local bodies, services by way of pure labour works, including construction, erection...
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The Department of Revenue, Ministry of Finance, in exercise of its powers under the Union Territory Goods and Services (UTGST) Act 2017, has exempted certain services under the aforementioned Act. The same shall be effective from tomorrow, i.e. July 1.
Services provided to Central, state, union territory and local bodies, services by way of pure labour works, including construction, erection etc., under the Housing for All Mission or Pradhan Mantri Awas Yojana, services by way of transfer of a going concern, service of renting of residential dwelling for use as a residence, accommodation services of hotel, inn, guest house, lodge for which tariff is below Rs. 1,000, transportation, insurance services, legal services provided by advocates other than senior advocates, pure labour works for construction erection etc., for the construction of a single residential unit other than a residential complex, services provided by educational institutions etc., are exempted under the UGST Act.
Read the Notification Here
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Services provided to Central, state, union territory and local bodies, services by way of pure labour works, including construction, erection etc., under the Housing for All Mission or Pradhan Mantri Awas Yojana, services by way of transfer of a going concern, service of renting of residential dwelling for use as a residence, accommodation services of hotel, inn, guest house, lodge for which tariff is below Rs. 1,000, transportation, insurance services, legal services provided by advocates other than senior advocates, pure labour works for construction erection etc., for the construction of a single residential unit other than a residential complex, services provided by educational institutions etc., are exempted under the UGST Act.
Read the Notification Here