GST INDIA Biz — Amendment to Notification 11/2017–CT (Rate) restricting concessional rates for Government-related works contracts.

Notification No. 15/2021

Date: November 18, 2021

Subject: Amendment to Notification 11/2017–CT (Rate) restricting concessional rates for Government-related works contracts.

Description:

This notification restricts concessional GST rates under S. No. 3 only to services supplied to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also amends textile processing services by excluding dyeing and printing from concessional treatment.

Issued for earlier notification?

Yes — amends Notification 11/2017–CT (Rate).

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