Construction services classification: government and specified non commercial projects separated from other construction services for GST rate application. The notification amends the State GST rate table by substituting item (vi) to define services to government bodies consisting of 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 for educational, clinical or art/cultural establishments, and (c) residential complexes for self-use or for employees as specified in paragraph 3 of Schedule III of the Central Goods and Services Tax Act, 2017; and adds item (vii) for construction services not covered by clauses (i)-(vi).
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Construction services classification: government and specified non commercial projects separated from other construction services for GST rate application.
The notification amends the State GST rate table by substituting item (vi) to define services to government bodies consisting of 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 for educational, clinical or art/cultural establishments, and (c) residential complexes for self-use or for employees as specified in paragraph 3 of Schedule III of the Central Goods and Services Tax Act, 2017; and adds item (vii) for construction services not covered by clauses (i)-(vi).
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