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TMI BlogFinal rate of GST @12% on Government Works ContractsX X X X Extracts X X X X X X X X Extracts X X X X ..... Final rate of GST @12% on Government Works Contracts - By: - CASanjay Kumawat - Goods and Services Tax - GST - Dated:- 25-8-2017 - - The Central Government vide Notification No. 20/2017-Integrated Tax (Rate) ,dt. 22-08-2017 , has amended the GST rate on Government contracts to 12 percent from 18 percent. This rate would be applicable for ongoing as well as new contracts. Amended rate structure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for construction and works contracts are as follows: @18 Percent (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) @18 Percent (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. @12 Percent (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017 , supplied to the Government, 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 historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. @12 Percent (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , supplied by way of construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. @12 Percent (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , supplied by way of construction, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. @18 Percent (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. - Reply By ravi singh as = sir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my question is about work contract Dated: 6-12-2017 Reply By ravi singh as = 1. is rcm applicable on labour charge in worck contract service 2. can i take input of raw material purchse for construction work as a work contractor 3 what is the rate of gst on work contract , on commercial hotel for other person Dated: 6-12-2017 Reply By NAVEEN CHHAPARWAL as = RESPECTED SIR, I RECEIVED WOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K CONTRACT FOR WATER SUPPLY AND SEVERAGE TRATMENT PLANT FROM PWD DEPARTMENT. I WANT TO KNOW WHAT IS GST RATE APPLICABLE AND IF INPUT ITEM USED IN THIS CONTRACT CAN I TAKE INPUT ON SAME AND ALSO IF I RECEIVED CONTRACT FROM OTHER THEN GOVT. DEPT. WHAT IS GST RATE AND TRATMENT?? Dated: 18-2-2018 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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