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Notification No. 24/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

by | Apr 27, 2024 | GST, 2017 Notifications, Central Tax (Rate) 2017 Notifications, Notifications | 0 comments

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Important Keyword: F. No.354/173/2017 -TRU, Notification No. 24/2017 – Central Tax (Rate), Section 9(1) CGST Act 2017, Section 11(1) CGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017.

[F. No.354/173/2017 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 21st September, 2017

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

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

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:-

(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 civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
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.
                  6                  –
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.9-”.

(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.

Read More: Notification No. 27/2017 – Central Tax (Rate): Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to Goods and Services Tax council decisions regarding Goods and Services Tax rates.

Web Stories: Notification No. 27/2017 – Central Tax (Rate): Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to Goods and Services Tax council decisions regarding Goods and Services Tax rates.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000980/ENG/Notifications

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