Notification No. 24/2017
Date: September 21, 2017
Subject: Reduction of GST rate on specified works contract services.
Description:
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).