Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services - 24/2017 - Integrated GST (IGST) Rate
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Works contract services rate change: specified government-related construction works moved to a lower integrated GST rate. The amendment substitutes entries in the integrated GST rate table to assign a lower rate to services provided to the Central Government, State Government, Union Territory, local authority or a governmental authority for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified structures: civil structures for non-commercial use; structures for educational, clinical, or art and cultural purposes; and residential complexes predominantly for self-use or employee use, while other construction services remain at the higher rate.
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Provisions expressly mentioned in the judgment/order text.
Works contract services rate change: specified government-related construction works moved to a lower integrated GST rate.
The amendment substitutes entries in the integrated GST rate table to assign a lower rate to services provided to the Central Government, State Government, Union Territory, local authority or a governmental authority for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified structures: civil structures for non-commercial use; structures for educational, clinical, or art and cultural purposes; and residential complexes predominantly for self-use or employee use, while other construction services remain at the higher rate.
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