Page 208 - GSTL_3rd September 2020_Vol 40_Part 1

142 GST LAW TIMES [ Vol. 40
Sl. Chapter, Description of Service Rate Con-
No. Section or (per dition
Heading cent.)
3 Heading (i) Construction of a complex, building, 9 -
9954 civil structure or a part thereof, including
(Construc- a complex or building intended for sale
tion ser- to a buyer, wholly or partly, except
vices) where the entire consideration has been
received after issuance of completion
certificate, where required, by the compe-
tent authority or after its first occupation,
whichever is earlier. (Provisions of para-
graph 2 of this notification shall apply for
valuation of this service)
(ii) composite supply of works contract 9 -
as defined in clause 119 of section 2 of
Telangana Goods and Services Tax Act,
2017
(iii) construction services other than (i) 9 -
and (ii) above.

Subsequently the above notification was amended by the following Notifications
from time to time as under :
(1) Notification No. 20/2017-Central Tax (R), dated 22-8-2017 vide
G.O.Ms No. 227, Revenue (CT-II) Department, dated 5-10-2017.
(2) Notification No. 24/2017-Central Tax (R), dated 21-9-2017 vide
G.O.Ms No. 252, Revenue (CT-II) Department, dated 22-11-2017
(3) Notification No. 31/2017-Central Tax (R), dated 13-10-2017 vide
G.O.Ms No. 253, Revenue (CT-II) Department, dated 23-11-2017
(4) Notification No. 46/2017-Central Tax (R), dated 14-11-2017 vide
G.O.Ms No. 280, Revenue (CT-II) Department, dated 12-12-2017.
(5) Notification No. 1/2018-Central Tax (R), dated 25-1-2018 vide
G.O.Ms No. 46, Revenue (CT-II) Department, dated 28-2-2018.
(6) Notification No. 27/2018-Central Tax (R), dated 22-8-2017 vide
G.O.Ms No. 6, Revenue (CT-II) Department, dated 29-1-2020.
(7) Notification No. 3/2019-Central Tax (R), dated 29-3-2019 vide
G.O.Ms No. 63, Revenue (CT-II) Department, dated 4-6-2019.
A careful reading of the above notifications along with the amendments made to
the above notifications it is concluded that vide Notification No. 24/2017-Central
Tax (Rate), dated 21-9-2017 vide G.O.Ms No. 252, Revenue (CT-II) Department,
dated 22-11-2017, Government of India by inserting entry no. (vi) notified con-
cessional GST rate of 6% for the construction services provided to Central Gov-
ernment, State Government, Union Territory, a local authority or a Government
Authority by way of construction, erection, commissioning, installation, comple-
tion, fitting out, repair, maintenance, renovation, or alteration of -
(a) A civil structure or any other original works mean 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 culture establishment; or

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