- RMCD issued Service Tax Policy 3/2025 (Amendment No. 2) for Construction Works Services on 31 December 2025.
- The amendment exempts construction works for places of worship and related public facilities (item 7) and renovation of non-residential buildings converted into places of worship (item 8) from Service Tax, effective retrospectively from 1 July 2025.
- Conditions for these exemptions are detailed in Appendices D and E of the Policy.
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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