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    <description>Substitutes items (vi) and (vii) in Notification No. 11/2017 Central Tax (Rate) to classify specified works contract services: item (vi) covers services to governmental authorities for construction, repair, renovation or alteration of predominantly non commercial civil structures, educational, clinical, art/cultural establishments, and residential complexes for self use or employee use (CGST rate entry 6); item (vii) covers other construction services not falling under (i)-(vi) (CGST rate entry 9).</description>
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      <description>Substitutes items (vi) and (vii) in Notification No. 11/2017 Central Tax (Rate) to classify specified works contract services: item (vi) covers services to governmental authorities for construction, repair, renovation or alteration of predominantly non commercial civil structures, educational, clinical, art/cultural establishments, and residential complexes for self use or employee use (CGST rate entry 6); item (vii) covers other construction services not falling under (i)-(vi) (CGST rate entry 9).</description>
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