(3)

(4)

(5)

“(iii) Composite supply of works contract as defined in

clause

(119) of section 2 of  the Central Goods and

Services Tax Act, 2017, supplied  to the Government, 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  historical  monument,  archaeological  site  or

12

-

remains of national importance, archaeological

excavation,  or  antiquity  specified  under  the

Ancient Monuments  and Archaeological  Sites

and Remains Act, 1958 (24 of 1958);

(b) canal, dam or other irrigation works;

(c) pipeline, conduit or plant for (i) water supply

(ii) water treatment, or (iii) sewerage treatment

or disposal.

Services

Tax

Act,

2017,   supplied

by   way

of construction, erection,

commissioning,

installation,

completion, fitting out, repair, maintenance, renovation,

or alteration of,-

(a) a

road,  bridge,  tunnel,  or  terminal  for  road

transportation for use by general public;

(b) a

civil  structure  or  any  other  original  works

pertaining to a scheme under Jawaharlal Nehru

National  Urban  Renewal  Mission  or  Rajiv

Awaas Yojana;

(c) a

civil  structure  or  any  other  original  works

pertaining

to

the  “In-situ  rehabilitation

of

12

-

existing slum dwellers using land as a resource

through

private

participation”

under

the

Housing  for   All   (Urban)   Mission/Pradhan

Mantri  Awas  Yojana,  only  for  existing  slum

dwellers;

(d) a

civil  structure  or  any  other  original  works

pertaining  to  the  “Beneficiary  led  individual

house  construction  /  enhancement”  under  the

Housing  for   All   (Urban)   Mission/Pradhan

Mantri Awas Yojana;

(e) a pollution control or effluent treatment plant,

except located as a part of a factory; or

(f)

a   structure   meant   for   funeral,   burial   or

cremation of deceased.

(v) Composite supply of works contract as defined in

clause

(119) of section 2 of  the Central Goods and

Services

Tax   Act,

2017,   supplied   by  way

of

construction, erection, commissioning, or installation of

original works pertaining to,-

(a) railways, excluding monorail and metro;

(b) a single residential unit otherwise than as a part

12

-

of a residential complex;

(d) low cost houses up to a carpet area of 60 square

metres per house in a housing project approved

by the competent authority under-

(1)   the   “Affordable   Housing   in

Partnership” component of the Housing

for All (Urban) Mission/Pradhan Mantri

Awas Yojana;

(2)  any  housing  scheme  of  a  State

Government;

(e)

post-harvest

storage

infrastructure

for

agricultural produce including a cold storage for

such purposes; or

(f)

mechanised   food   grain   handling   system,

machinery  or  equipment  for  units  processing

agricultural  produce  as  food  stuff  excluding

alcoholic beverages.

(vi) Construction services other than (i), (ii), (iii), (iv)

18

-”;

and (v) above.

(3)

(4)

(5)

“(vi) Transport of passengers by motorcab where the

Provided that credit

cost of fuel is included in the consideration charged

of input tax charged

from the service recipient.

on

goods

and

services

used

in

5

supplying

the

service has not been

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

12

-”;

(3)

(4)

(5)

Provided that credit

of input tax charged

on

goods

and

services

used

in

5

supplying

the

service has not been

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

Provided

that

the

goods

transport

agency

opting

to

pay

integrated

tax

@  12%  under

this

12

entry

shall,

thenceforth,

be

liable

to

pay

integrated

tax

@

12%

on

all

the

services

of   GTA

supplied by it.”;

(3)

(4)

(5)

“(i)  Renting  of  motorcab  where  the  cost  of  fuel  is

Provided that credit

included in the consideration charged from the service

of input tax charged

recipient.

on

goods

and

services

used

in

5

supplying

the

service has not been

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

12

-”;

(3)

(4)

(5)

“(i)  Services  of  goods  transport  agency  (GTA)  in

Provided that credit

relation  to  transportation  of  goods  (including  used

of input tax charged

household goods for personal use).

on

goods

and

Explanation.-  “goods  transport  agency”  means  any

services

used

in

person who provides service in relation to transport of

5

supplying

the

goods  by  road  and  issues  consignment  note,  by

service has not been

whatever name called.

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

Provided

that

the

goods

transport

agency

opting

to

pay

integrated

tax

@  12%  under

this

12

entry

shall,

thenceforth,

be

liable

to

pay

integrated

tax

@

12%

on

all

the

services

of   GTA

supplied by it.”;

(3)

(4)

(5)

“(ii)  Services  by  way  of  any treatment  or  process  on  goods

5

-

5