Integrated Tax (Rate) Notification No. 24 of 2017 DT 21st September, 2017, GST


Notification No. 24/2017 Integrated Tax (Rate) DT on 21st September, 2017, GST


Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.


The Extract of GST Notification No. 24/2017 – Integrated Tax (Rate) is given below:

             Notification No. 24/2017 – Integrated Tax (Rate) , GST





Government of India


Ministry of Finance


(Department of Revenue)


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


New Delhi, the 21st September, 2017


G.S.R......(E).- 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:-










“(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. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 20/2017-Integrated Tax (Rate), dated the 22nd August, 2017 vide number G.S.R. 1049(E), dated the 22nd August, 2017.



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