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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2017-Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of
section 9, subsection (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 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(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
| (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) 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, 2017.
(vii)
Construction services other than (i), (ii), (iii), (iv), (v) and (vi)
above. |
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(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/173/2017 -TRU]
Note:-The principal notification was published in the Gazette of India,
Extraordinary, vide notification No. 11/2017 - Central Tax(Rate), dated the
28th June, 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, 2017 vide number G.S.R. 1045(E), dated the 22nd August, 2017.
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