Comprehensive Amendments to CGST Act: Changes in Tax Rates and Definitions

The Central Government amends CGST Act (12 of 2017) through notification No. 11/2017 - Central Tax (Rate) on June 28, 2017. Notable amendments made in the Table of the notification: New provisions for composite supply of works contract, including construction of historical monuments, irrigation works, and residential units.

Changes in GST rates for transport of passengers by motor cab and renting of motor cabs. Revision of GST rates for services provided by goods transport agencies. Modification in services related to printing of newspapers, books, and journals.

Clarifications provided for goods transport agencies and manufacturing services. Addition of planetariums to the category of entertainment services.

Amendments aim to streamline tax rates and definitions for better compliance and understanding. Reflects government's commitment to adapting tax policies to current economic needs and realities.