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GST Rates Amendment Tree
of
S.No. 3 of Notification No.24/2017 IGST(R) dated 21 Sep 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
18 Jul, 2022
Inserted by IGST (R) - 24/2017, 21 Sep 2017   |   View Annexure
Last amended by IGST (R) - 03/2022, 13 Jul 2022   |   View Annexure
3
9954

(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority.


Condition

[****] omitted;

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HSN Classification by CTA:  
☍ 9954                              
Past Amendments ▼
1 Jan, 2022
3
9954

(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority.


Condition

[****] omitted;

🔒

🔒


HSN Classification by CTA:
                             
1 Jan, 2022
3
9954

(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority.


Condition

[****] omitted;

🔒

🔒


HSN Classification by CTA:
                             
13 Oct, 2017
3
9954

(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.


Condition

Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be

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HSN Classification by CTA:
                             
21 Sep, 2017
3
9954

(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.

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HSN Classification by CTA:
☍ 9954                              


  Hide
27
Jun
S
M
T
W
T
F
S
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).