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CBEC Seeks to amend Notification No. 11/2017- CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide Notification No. 24/2017- Central Tax (Rate) dated : 21st September, 2017

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 24/2017-Central Tax (Rate)

New Delhi, the 21st September, 2017

G.S.R. 1179(E).- 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 Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28’June, 2017, namely:-

In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-

(3) (4) (5)
“(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, 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 of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017

(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above 9

[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 11/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by Notification No. 20/2017- Central Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1045(E), dated the 22nd August, 2017.

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  1. k h kanavalli says:

    HESCOM (100%) Government of Karnataka Undertaking is making agreement with power supply (generators) but generators delay in supply of electricity hence as per PPA Liquidated damages collected from Generators. whether Liquidated damages ATTRACTS GST or exempted.

  2. jayasimha says:

    NCRA TIFR pune an autonomous institute under dept of atomic energy govt of india is constructing a 10storeyed building as qtrs for their staff .qre we eligible for exemption or conessional GST if yes pl confirm.

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