The CBEC has issued Notifications relating to Rate Reduction on certain ‘Specified Work Contract Services’, like construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration, etc., under the CGST, IGST and UTGST, in line with the recommendations of the 21st GST Council Meeting dt. 09/09/2017, as under:
CBEC Central Tax Rate Notification 25/2017 dt. 21/09/2017: GST Rate Cut Specified Work Contracts
CBEC Integrated Tax Rate Notification 24/2017 dt. 21/09/2017: GST Rate Cut Specified Work Contracts
CBEC UT Tax Rate Notification 24/2017 dt. 21/09/2017: GST Rate Cut Specified Work Contracts