Notification No. 20/2017
Date: May 22, 2018
Subject: Revision of IGST rates and conditions for works contract, GTA and motorcab services.
Description:
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).