Amendments in the Notification, (GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017, Notification No.11/2017-State Tax (Rate), - Reduction in rate of works contract to Government - 24/2017-State Tax (Rate) - Gujarat SGST
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Government construction services classification revised, affecting applicable GST rates and introducing a residual construction category. The notification substitutes the Table entry for construction and related services provided to government entities, defining qualifying works for a reduced rate as civil structures for non-commercial use, structures for educational, clinical or cultural purposes, and residential complexes for self-use or employees, and adds a residual category for construction services not covered by those specified subcategories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government construction services classification revised, affecting applicable GST rates and introducing a residual construction category.
The notification substitutes the Table entry for construction and related services provided to government entities, defining qualifying works for a reduced rate as civil structures for non-commercial use, structures for educational, clinical or cultural purposes, and residential complexes for self-use or employees, and adds a residual category for construction services not covered by those specified subcategories.
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