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%

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....(P) No. 143/2017/TAXES Dated, Thiruvananthapuram, 14th November, 2017 S. R. O. No. 718/2017.-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, and o....

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....tion, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use....