20 May 2017
It is stated that existing Ser. Tax exemptions will continue in GST. But from the list of Council approved exemptions, construction services to Govt. for non commercial purposes is missing. Please recall Sec.102 of Finance Act,1994 and Notn.9 of 2016. is it a miss or purposeful?
21 May 2017
When was the withdrawal? As I understand, the exemption which was removed in 2015 budget was re-introduced retrospectively (Refer Sec.102 of Finance Act, 1994 as amended and Notn. No.9/2016 ST) It was also stated that the said exemption will be in force upto 31 Mar 2020. That being the case, I do not understand when was it withdrawn?