SGST rate change for works contract services to government, redefining covered constructions and prescribing altered tax rates. Amendment to notification No. 11/2017-CT(R) substitutes item (vi) at serial number 3 to specify works contract services supplied to government entities for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for non-commercial use, educational, clinical, art or cultural establishments, and residential complexes for self-use or employee use as referenced to Schedule III of the Central GST Act, and defines item (vii) as other construction services, with corresponding revised Table entries.
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SGST rate change for works contract services to government, redefining covered constructions and prescribing altered tax rates.
Amendment to notification No. 11/2017-CT(R) substitutes item (vi) at serial number 3 to specify works contract services supplied to government entities for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for non-commercial use, educational, clinical, art or cultural establishments, and residential complexes for self-use or employee use as referenced to Schedule III of the Central GST Act, and defines item (vii) as other construction services, with corresponding revised Table entries.
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