Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services - 24/2017 - Union Territory GST (UTGST) Rate
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Works contract services rate change: specified government construction and residential-use works reclassified under amended UTGST notification. Amendment revises GST rate entries for specified works contract services provided to governmental authorities, substituting table entries to cover (a) civil structures or original works meant predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly meant for self-use or use by employees or persons specified in the Schedule; and separately classifying other construction services not falling within these categories.
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Works contract services rate change: specified government construction and residential-use works reclassified under amended UTGST notification.
Amendment revises GST rate entries for specified works contract services provided to governmental authorities, substituting table entries to cover (a) civil structures or original works meant predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly meant for self-use or use by employees or persons specified in the Schedule; and separately classifying other construction services not falling within these categories.
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