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Effective date Notification 20/2017 CGST Raate

CGST 305 views 2 replies

Milind Palsule

6 Points Joined June 2017

Earlier rate of GST on construction contracts was 18% but the same is amended to 12% vide Notification 20/2017 CGST Rate dated 22/8/2017. What is effective date of this amendment?

Replies (2)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

197632 Points Joined July 2016

As from the plain reading of the word" (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted,......."

The effective date should be as of original notification :: notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017