Construction of Ports – Re-exempted
Construction of ports was already exempted by Notification No. 16/2005 dated 7.6.2005 as far as construction service was concerned. Now that the works contract service has been introduced, a combined notification is issued to exempt construction of port under construction service or works contract service. However, this exemption comes with a rider that construction of port does not include finishing, repair, renovation, restoration etc., of an existing port. Notification No. 16/2005-ST, Dated 7th June, 2005, being redundant is now rescinded.
Notification No. , Dated May 22, 2007
Notification No. , Dated May 22, 2007