GST rate for INTERIOR WORKS - FOR Agriculture company

[Thevarkonda Suresh]

sir

One my client has done interior decorators for ITC Company (Food Division namely Atta etc), Client Charged 18% on the value and ITC company has replied to refer Notification 11/2017 dt 28/06/2017 for which 12% is applicable.

My question is that rate of GST applicable whether it is 12% or 18%

Pls reply sir

T S Suresh

[Rajagopalan Ranganathan]

Sir,

Date of Notification No. 11/2017 is not 14.11.2017. The date of the Notification is 28.6.2017. Please provide correct details.

[YAGAY and SUN]

Notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 (Notification no. F.12(56)FD/Tax/2017-PM-49(S.T.) dt. 29th June 2017), amended with Notification no.24/2017-Central Tax (Rate) dt. 21st Sept. 2017 (Notification no. F.12(56)FD/Tax/2017-90(S.T.) dt. 21st Sept. 2017) and further amended vide Notification no. 31/2017 - Central Tax (Rate) dt. 13th Oct. 2017 ( Notification no. F.12(56)FD/Tax/2017-Pt-III-106(S.T.) dt. 13,h Oct. 2017 ) and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under the said contract. This rate is also applicable to the sub-contractor leg under the said contract as inserted in the Notification no. 01/2018 dt. 25th January 2018 ( Notification no. F.12(56)FD/Tax/2017-Pt-ll-166(S.T.) dt. 25th January 2018).

AI Summary

GST rate for interior works: reduced rate under central tax notifications applies to contractor and related supplies.
Notification No. 11/2017 dated 28 June 2017, as amended, prescribes GST at 12% (CGST 6% + SGST 6%) on interior decoration services supplied under the contract for the food division; the rate governs the contractor's provision of those services.