Notification no 24/2017 Central Tax (Rate) date on 21^st 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

 

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

Government of India

 

Ministry of Finance

 

(Department of Revenue)

 

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

 

New Delhi, the 21^st 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 28^thJune, 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^thJune, 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	6	-
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.
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