Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

GST – 24/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2017-Central Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1179 (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 28thJ

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stry, 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 – (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 28thJune, 2017, vide number G.S.R. 690 (E), dated the

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