Notifying reduction in state tax on certain types of construction services provided to Central Government, State Government, Union Territory, a local authority or a Governmental authority from 9% to 6% - G. O. (P) No. 143/2017/TAXES - Kerala SGST
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State tax reduction on government construction services lowers applicable state GST rate for specified works. The amendment reduces the state GST rate for specified construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation and alteration services provided to government entities, covering civil structures for non commercial use, educational, clinical and cultural establishments, and residential complexes predominantly for self use or employee use, and makes the rate change effective from an earlier specified date.
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.
State tax reduction on government construction services lowers applicable state GST rate for specified works.
The amendment reduces the state GST rate for specified construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation and alteration services provided to government entities, covering civil structures for non commercial use, educational, clinical and cultural establishments, and residential complexes predominantly for self use or employee use, and makes the rate change effective from an earlier specified date.
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