GST rate on works contract services revised for specified government, educational, clinical, cultural and residential structures under Karnataka notification Substitutes entries at serial number 3 of Notification No. 11/2017 to (i) define item (vi) as works contract services supplied to government or governmental authorities for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified civil structures, educational, clinical, art or cultural establishments, and residential complexes as per Schedule III; and (ii) define item (vii) as construction services not covered by items (i)-(vi), thereby altering the KGST table classification and applicable rates for these categories.