Works Contract Service Provided by way of Construction will Attract 18% GST: CBIC Clarifies

CBIC, on 17th June 2021, says that reference has been received by the Board for a clarification whether services supplied to a Government Entity by way of construction such as of “a ropeway” are eligible for concessional rate of 12% GST under entry No. 3 (vi) of Notification No. 11/2017- CT (R) dated 28.06.2017.

Solution for the same was recommended in the 43rd meeting of GST Council and accordingly, CBIC has clarified the same on 17th June 2021 by way of circular.

To Download the Circular, Please Click Here