Seeks to Amend Notification No.1135-F.T. [11/2017-State Tax (rate)] dated 28/06/2017 to reduce WBGST rate on specified supplies of Works Contract Services. - 1684-F.T.-24/2017-State Tax (Rate) - West Bengal SGST
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GST rate change on works contract services: reduced state tax for specified government and non-commercial construction, higher for other construction. The notification amends Notification No.1135-F.T. by substituting item (vi) to cover services to government authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works for predominantly non commercial use, (b) structures predominantly for educational, clinical or art/cultural use, and (c) residential complexes predominantly for self use or specified persons; and adds item (vii) for construction services not falling within those categories, with distinct State GST rates for each item.
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.
GST rate change on works contract services: reduced state tax for specified government and non-commercial construction, higher for other construction.
The notification amends Notification No.1135-F.T. by substituting item (vi) to cover services to government authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works for predominantly non commercial use, (b) structures predominantly for educational, clinical or art/cultural use, and (c) residential complexes predominantly for self use or specified persons; and adds item (vii) for construction services not falling within those categories, with distinct State GST rates for each item.
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