Works Contracts to Government for Non Commercial,
Education, Residences Purposes covered under 12% IGST – New Entry Carried out
from 18% Duty rate
[Ref: Notification No. 24/2017-Integrated Tax
(Rate) dated 21 September 2017]
In exercise of the powers conferred by
sub-section (1) of section 5, sub- section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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. 8/2017-
Integrated Tax
(Rate), dated the 28th
June,
2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28th
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. |
12 |
- |
|
(vii) Construction services other than (i), (ii), (iii), (iv), (v)
and (vi) above |
18 |
- |
[F.
No.354/173/2017 -TRU]