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Works contract service for construction of the civil structure for govt. entity attract 18% GST

Shanti Prime Publication Pvt. Ltd.
Classification of Service — Amendments to Serial No. (vi) of Notification No. 11/2017-CT(Rate) dated 28/06/2017, brought about by Notification No. 24/2017-CT(Rate)dated 21/09/2017 and 31/2017 and 31/2017-CT, are not applicable to the applicant’s supply of works contract service for construction of the multi-modal IWT Terminal at Haldia. It will attract GST at 18% rate under Serial No. 3(xii) of 11/2017-CT(Rate) dated 28/06/2017. This Ruling is subject to the provisions under section 103 until and unless declared void under section 104(1) of the GST Act. — ITD Cementation India Ltd., In Re.. [2019] 8 TAXLOK.COM 004 (AAR-WB)