This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).