Download Document

English हिंदी
1

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 24/2017-Central Tax (Rate)

New Delhi, the 21
st
September, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interest
so to do, hereby makes the following amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No.11/2017- Central Tax (Rate),
dated the 28
th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 690(E), dated the 28
th
June, 2017, namely:-
In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the
entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
“(vi)Services provided to the Central Government, State
Government, Union Territory, 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 civil structure or any other original works meant
predominantly for use other than for commerce,
industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an
educational, (ii) a clinical, or(iii) an art or cultural
establishment; or
(c) a residential complex predominantly meant for
self-use or the use of their employees or other
persons specified in paragraph 3 of the Schedule
III of the Central Goods and Services Tax Act,
2017.
6 -

2

(vii) Construction services other than (i), (ii), (iii), (iv), (v)
and (vi) above.
9 -”.

[F. No.354/173/2017 -TRU]



(Ruchi Bisht)
Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 11/2017 - Central Tax(Rate), dated the 28
th
June, 2017, vide number G.S.R.
690 (E), dated the 28
th
June, 2017 and was last amended by notification No. 20/2017-Central
Tax (Rate) dated the 22nd August, 2017vide number G.S.R. 1045(E), dated the 22nd August,
2017.
notifications no 24 2017 central tax rate | iKargos