Central Tax (Rate) Notification No 24 of 2017 dt 21st September, 2017 under GST


Notification no 24/2017 Central Tax (Rate) date on 21st September, 2017, GST



Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.


The extract of GST Notification No. 24/2017- Central Tax (Rate) is given below:


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




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......(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 28thJune, 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:-








“(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,













(vii) Construction services other than (i), (ii), (iii), (iv), (v)




and (vi) above.










[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, 2017vide number G.S.R. 1045(E), dated the 22nd August, 2017.



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