1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier?
2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification No. 11/20I7-Central Tax (Rate) dated 28thJune 20!7, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also:
i. The Notification No. 1.1/2017-CentralTax (Rate) dated 28th June 2017 has been amended by:
ii. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017
iii.Notification No.24/2017-Central Tax (Rate), dated 21st september,2017 Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2 of the Act. if so, whether the amendment through Notification No.20/2017 and 24/2017 will be effective from the date of Notification No. 11/2017and whether it would be in order for the applicant (supplier) to charge GST at the rate of t2% (6% CGST+6% SGST) or is the GST rate I8% (9% CGST 9% SGST) applicable to the nature of works contract undertaken by the applicant?
States/UT
Order No. & Date
14/2020 dated 28.08.2020
Order date
28-08-20
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Category
97(2)(b) & (e)
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