GST Amendment: Revised Construction Service Tax Rates

Government amends GST rates for construction services. Changes apply to services provided to governmental bodies and for specific types of constructions.

Amendment made to notification No.11/2017 - Central Tax (Rate) dated 28th June 2017. Revised rates affect services related to civil structures, educational institutions, healthcare facilities, cultural establishments, and residential complexes.

Construction services meant predominantly for non-commercial use now taxed at 6%. Other construction services subject to a tax rate of 9%.

Amendment aligns with government's efforts to streamline GST rates for various sectors and ensure clarity in taxation policies.