2018 GST Service Rates Consolidated Notification CGST (Part -1) | GST Updates PDF Download

 Page 1


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 11/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 11/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the 
recommendations of the Council, and on being satisfied that it is necessary in the public interest so 
to do, hereby notifies that the central tax, on the intra-State supply of services of description as 
specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme 
of classification of services as specified in column (2), shall be levied at the rate as specified in the 
corresponding entry in column (4), subject to the conditions as specified in the corresponding 
entry in column (5) of the said Table:- 
Table 
Sl 
No. 
Chapter, 
Section or 
Heading  
Description of Service 
Rate 
(per cent.) 
 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 All Services 
 
 
2 Section 5 Construction Services 
 
 
3 Heading 9954 
(Construction 
services) 
(i) Construction of a complex, building, civil 
structure or a part thereof, including a 
complex or building intended for sale to a 
buyer, wholly or partly, except where the 
entire consideration has been received after 
issuance of completion certificate, where 
required, by the competent authority or after 
its first occupation, whichever is earlier.  
(Provisions of paragraph 2 of this notification 
shall apply for valuation of this service) 
9 - 
(ii) composite supply of works contract as 
defined in clause 119 of section 2 of Central 
9 - 
Page 2


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 11/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 11/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the 
recommendations of the Council, and on being satisfied that it is necessary in the public interest so 
to do, hereby notifies that the central tax, on the intra-State supply of services of description as 
specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme 
of classification of services as specified in column (2), shall be levied at the rate as specified in the 
corresponding entry in column (4), subject to the conditions as specified in the corresponding 
entry in column (5) of the said Table:- 
Table 
Sl 
No. 
Chapter, 
Section or 
Heading  
Description of Service 
Rate 
(per cent.) 
 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 All Services 
 
 
2 Section 5 Construction Services 
 
 
3 Heading 9954 
(Construction 
services) 
(i) Construction of a complex, building, civil 
structure or a part thereof, including a 
complex or building intended for sale to a 
buyer, wholly or partly, except where the 
entire consideration has been received after 
issuance of completion certificate, where 
required, by the competent authority or after 
its first occupation, whichever is earlier.  
(Provisions of paragraph 2 of this notification 
shall apply for valuation of this service) 
9 - 
(ii) composite supply of works contract as 
defined in clause 119 of section 2 of Central 
9 - 
2 
 
Goods and Services Tax Act, 2017. 
[(iii) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and ServicesTax Act, 2017, 
supplied to the {Central Government, State 
Government, Union territory, a local 
authority, a Governmental Authority or a 
Government Entity}
1
by way of construction, 
erection, commissioning, installation, 
completion, fitting out, repair, maintenance, 
renovation, or alteration of, -  
(a) a historical monument, archaeological site 
or remains of national importance, 
archaeological excavation, or antiquity 
specified under the Ancient Monuments and 
Archaeological Sites and Remains Act, 1958 
(24 of 1958);  
(b) canal, dam or other irrigation works;  
(c) pipeline, conduit or plant for (i) water 
supply (ii) water treatment, or (iii) sewerage 
treatment or disposal. 
6 
[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;]
2
]
3
 
[(iv) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
supplied by way of construction, erection, 
commissioning, installation, completion, 
fitting out, repair, maintenance, renovation, 
or alteration of,-  
(a) a road, bridge, tunnel, or terminal for road 
transportation for use by general public;  
(b) a civil structure or any other original 
works pertaining to a scheme under 
Jawaharlal Nehru National Urban Renewal 
Mission or Rajiv AwaasYojana;  
6 -]
8
 
                                                           
1
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read 
“Government, a local authority or a Governmental authority” 
2
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read “-”. 
3
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
8
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
Page 3


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 11/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 11/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the 
recommendations of the Council, and on being satisfied that it is necessary in the public interest so 
to do, hereby notifies that the central tax, on the intra-State supply of services of description as 
specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme 
of classification of services as specified in column (2), shall be levied at the rate as specified in the 
corresponding entry in column (4), subject to the conditions as specified in the corresponding 
entry in column (5) of the said Table:- 
Table 
Sl 
No. 
Chapter, 
Section or 
Heading  
Description of Service 
Rate 
(per cent.) 
 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 All Services 
 
 
2 Section 5 Construction Services 
 
 
3 Heading 9954 
(Construction 
services) 
(i) Construction of a complex, building, civil 
structure or a part thereof, including a 
complex or building intended for sale to a 
buyer, wholly or partly, except where the 
entire consideration has been received after 
issuance of completion certificate, where 
required, by the competent authority or after 
its first occupation, whichever is earlier.  
(Provisions of paragraph 2 of this notification 
shall apply for valuation of this service) 
9 - 
(ii) composite supply of works contract as 
defined in clause 119 of section 2 of Central 
9 - 
2 
 
Goods and Services Tax Act, 2017. 
[(iii) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and ServicesTax Act, 2017, 
supplied to the {Central Government, State 
Government, Union territory, a local 
authority, a Governmental Authority or a 
Government Entity}
1
by way of construction, 
erection, commissioning, installation, 
completion, fitting out, repair, maintenance, 
renovation, or alteration of, -  
(a) a historical monument, archaeological site 
or remains of national importance, 
archaeological excavation, or antiquity 
specified under the Ancient Monuments and 
Archaeological Sites and Remains Act, 1958 
(24 of 1958);  
(b) canal, dam or other irrigation works;  
(c) pipeline, conduit or plant for (i) water 
supply (ii) water treatment, or (iii) sewerage 
treatment or disposal. 
6 
[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;]
2
]
3
 
[(iv) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
supplied by way of construction, erection, 
commissioning, installation, completion, 
fitting out, repair, maintenance, renovation, 
or alteration of,-  
(a) a road, bridge, tunnel, or terminal for road 
transportation for use by general public;  
(b) a civil structure or any other original 
works pertaining to a scheme under 
Jawaharlal Nehru National Urban Renewal 
Mission or Rajiv AwaasYojana;  
6 -]
8
 
                                                           
1
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read 
“Government, a local authority or a Governmental authority” 
2
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read “-”. 
3
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
8
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
3 
 
[(c) a civil structure or any other original 
works pertaining to the “ln-situ 
redevelopment of existing slums using land 
as a resource, under the Housing for All 
(Urban) Mission/ Pradhan Mantri Awas 
Yojana (Urban)]
4
 
(d) a civil structure or any other original 
works pertaining to the “Beneficiary led 
individual house construction / enhancement” 
under the Housing for All (Urban) 
Mission/Pradhan MantriAwasYojana; 
[(da) a civil structure or any other original 
works pertaining to the “Economically 
Weaker Section (EWS) houses” constructed 
under the Affordable Housing in partnership 
by State or Union territory or local authority 
or urban development authority under the 
Housing for All (Urban) Mission/ Pradhan 
Mantri Awas Yojana (Urban);]
5
 
 
[(db) a civil structure or any other original 
works pertaining to the “houses constructed 
or acquired under the Credit Linked Subsidy 
Scheme for Economically Weaker Section 
(EWS)/ Lower Income Group (LIG)/ Middle 
Income Group-1 (MlG-1)/ Middle Income 
Group-2 (MlG-2)” under the Housing for All 
(Urban) Mission/ Pradhan Mantri Awas 
Yojana (Urban);]
6
 
(e) a pollution control or effluent treatment 
plant, except located as a part of a factory; or  
(f) a structure meant for funeral, burial or 
cremation of deceased 
                                                           
4
 Substituted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. Prior to substitution it read “(c) a 
civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using 
land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri 
Awas Yojana, only for existing slum dwellers;” 
5
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
6
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
Page 4


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 11/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 11/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the 
recommendations of the Council, and on being satisfied that it is necessary in the public interest so 
to do, hereby notifies that the central tax, on the intra-State supply of services of description as 
specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme 
of classification of services as specified in column (2), shall be levied at the rate as specified in the 
corresponding entry in column (4), subject to the conditions as specified in the corresponding 
entry in column (5) of the said Table:- 
Table 
Sl 
No. 
Chapter, 
Section or 
Heading  
Description of Service 
Rate 
(per cent.) 
 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 All Services 
 
 
2 Section 5 Construction Services 
 
 
3 Heading 9954 
(Construction 
services) 
(i) Construction of a complex, building, civil 
structure or a part thereof, including a 
complex or building intended for sale to a 
buyer, wholly or partly, except where the 
entire consideration has been received after 
issuance of completion certificate, where 
required, by the competent authority or after 
its first occupation, whichever is earlier.  
(Provisions of paragraph 2 of this notification 
shall apply for valuation of this service) 
9 - 
(ii) composite supply of works contract as 
defined in clause 119 of section 2 of Central 
9 - 
2 
 
Goods and Services Tax Act, 2017. 
[(iii) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and ServicesTax Act, 2017, 
supplied to the {Central Government, State 
Government, Union territory, a local 
authority, a Governmental Authority or a 
Government Entity}
1
by way of construction, 
erection, commissioning, installation, 
completion, fitting out, repair, maintenance, 
renovation, or alteration of, -  
(a) a historical monument, archaeological site 
or remains of national importance, 
archaeological excavation, or antiquity 
specified under the Ancient Monuments and 
Archaeological Sites and Remains Act, 1958 
(24 of 1958);  
(b) canal, dam or other irrigation works;  
(c) pipeline, conduit or plant for (i) water 
supply (ii) water treatment, or (iii) sewerage 
treatment or disposal. 
6 
[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;]
2
]
3
 
[(iv) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
supplied by way of construction, erection, 
commissioning, installation, completion, 
fitting out, repair, maintenance, renovation, 
or alteration of,-  
(a) a road, bridge, tunnel, or terminal for road 
transportation for use by general public;  
(b) a civil structure or any other original 
works pertaining to a scheme under 
Jawaharlal Nehru National Urban Renewal 
Mission or Rajiv AwaasYojana;  
6 -]
8
 
                                                           
1
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read 
“Government, a local authority or a Governmental authority” 
2
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read “-”. 
3
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
8
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
3 
 
[(c) a civil structure or any other original 
works pertaining to the “ln-situ 
redevelopment of existing slums using land 
as a resource, under the Housing for All 
(Urban) Mission/ Pradhan Mantri Awas 
Yojana (Urban)]
4
 
(d) a civil structure or any other original 
works pertaining to the “Beneficiary led 
individual house construction / enhancement” 
under the Housing for All (Urban) 
Mission/Pradhan MantriAwasYojana; 
[(da) a civil structure or any other original 
works pertaining to the “Economically 
Weaker Section (EWS) houses” constructed 
under the Affordable Housing in partnership 
by State or Union territory or local authority 
or urban development authority under the 
Housing for All (Urban) Mission/ Pradhan 
Mantri Awas Yojana (Urban);]
5
 
 
[(db) a civil structure or any other original 
works pertaining to the “houses constructed 
or acquired under the Credit Linked Subsidy 
Scheme for Economically Weaker Section 
(EWS)/ Lower Income Group (LIG)/ Middle 
Income Group-1 (MlG-1)/ Middle Income 
Group-2 (MlG-2)” under the Housing for All 
(Urban) Mission/ Pradhan Mantri Awas 
Yojana (Urban);]
6
 
(e) a pollution control or effluent treatment 
plant, except located as a part of a factory; or  
(f) a structure meant for funeral, burial or 
cremation of deceased 
                                                           
4
 Substituted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. Prior to substitution it read “(c) a 
civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using 
land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri 
Awas Yojana, only for existing slum dwellers;” 
5
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
6
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
4 
 
[(g) a building owned by an entity registered 
under section 12AA of the Income Tax Act, 
1961 (43 of 1961), which is used for carrying 
out the activities of providing, centralised 
cooking or distribution, for mid-day meals 
under the mid-day meal scheme sponsored by 
the Central Government, State Government, 
Union territory or local authorities.]
7
 
[(v) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
supplied by way of construction, erection, 
commissioning, or installation of original 
works pertaining to,-  
(a) railways, [including]
9
 monorail 
and metro;  
(b) a single residential unit otherwise 
than as a part of a residential complex;  
(c) low-cost houses up to a carpet area 
of 60 square metres per house in a housing 
project approved by competent authority 
empowered under the 'Scheme of Affordable 
Housing in Partnership' framed by the 
Ministry of Housing and Urban Poverty 
Alleviation, Government of India;  
(d) low cost houses up to a carpet area 
of 60 square metres per house in a housing 
project approved by the competent authority 
under- (1) the “Affordable Housing in 
Partnership” component of the Housing for 
All (Urban) Mission/Pradhan 
MantriAwasYojana; (2) any housing scheme 
of a State Government;  
[(da) low-cost houses up to a carpet 
area of 60 square metres per house in an 
6 -]
11
 
                                                           
7
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
9
 Substituted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. Prior to substitution it read 
“excluding” 
11
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
Page 5


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 11/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 11/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the 
recommendations of the Council, and on being satisfied that it is necessary in the public interest so 
to do, hereby notifies that the central tax, on the intra-State supply of services of description as 
specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme 
of classification of services as specified in column (2), shall be levied at the rate as specified in the 
corresponding entry in column (4), subject to the conditions as specified in the corresponding 
entry in column (5) of the said Table:- 
Table 
Sl 
No. 
Chapter, 
Section or 
Heading  
Description of Service 
Rate 
(per cent.) 
 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 All Services 
 
 
2 Section 5 Construction Services 
 
 
3 Heading 9954 
(Construction 
services) 
(i) Construction of a complex, building, civil 
structure or a part thereof, including a 
complex or building intended for sale to a 
buyer, wholly or partly, except where the 
entire consideration has been received after 
issuance of completion certificate, where 
required, by the competent authority or after 
its first occupation, whichever is earlier.  
(Provisions of paragraph 2 of this notification 
shall apply for valuation of this service) 
9 - 
(ii) composite supply of works contract as 
defined in clause 119 of section 2 of Central 
9 - 
2 
 
Goods and Services Tax Act, 2017. 
[(iii) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and ServicesTax Act, 2017, 
supplied to the {Central Government, State 
Government, Union territory, a local 
authority, a Governmental Authority or a 
Government Entity}
1
by way of construction, 
erection, commissioning, installation, 
completion, fitting out, repair, maintenance, 
renovation, or alteration of, -  
(a) a historical monument, archaeological site 
or remains of national importance, 
archaeological excavation, or antiquity 
specified under the Ancient Monuments and 
Archaeological Sites and Remains Act, 1958 
(24 of 1958);  
(b) canal, dam or other irrigation works;  
(c) pipeline, conduit or plant for (i) water 
supply (ii) water treatment, or (iii) sewerage 
treatment or disposal. 
6 
[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;]
2
]
3
 
[(iv) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
supplied by way of construction, erection, 
commissioning, installation, completion, 
fitting out, repair, maintenance, renovation, 
or alteration of,-  
(a) a road, bridge, tunnel, or terminal for road 
transportation for use by general public;  
(b) a civil structure or any other original 
works pertaining to a scheme under 
Jawaharlal Nehru National Urban Renewal 
Mission or Rajiv AwaasYojana;  
6 -]
8
 
                                                           
1
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read 
“Government, a local authority or a Governmental authority” 
2
 Substituted vide notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read “-”. 
3
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
8
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
3 
 
[(c) a civil structure or any other original 
works pertaining to the “ln-situ 
redevelopment of existing slums using land 
as a resource, under the Housing for All 
(Urban) Mission/ Pradhan Mantri Awas 
Yojana (Urban)]
4
 
(d) a civil structure or any other original 
works pertaining to the “Beneficiary led 
individual house construction / enhancement” 
under the Housing for All (Urban) 
Mission/Pradhan MantriAwasYojana; 
[(da) a civil structure or any other original 
works pertaining to the “Economically 
Weaker Section (EWS) houses” constructed 
under the Affordable Housing in partnership 
by State or Union territory or local authority 
or urban development authority under the 
Housing for All (Urban) Mission/ Pradhan 
Mantri Awas Yojana (Urban);]
5
 
 
[(db) a civil structure or any other original 
works pertaining to the “houses constructed 
or acquired under the Credit Linked Subsidy 
Scheme for Economically Weaker Section 
(EWS)/ Lower Income Group (LIG)/ Middle 
Income Group-1 (MlG-1)/ Middle Income 
Group-2 (MlG-2)” under the Housing for All 
(Urban) Mission/ Pradhan Mantri Awas 
Yojana (Urban);]
6
 
(e) a pollution control or effluent treatment 
plant, except located as a part of a factory; or  
(f) a structure meant for funeral, burial or 
cremation of deceased 
                                                           
4
 Substituted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. Prior to substitution it read “(c) a 
civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using 
land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri 
Awas Yojana, only for existing slum dwellers;” 
5
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
6
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
4 
 
[(g) a building owned by an entity registered 
under section 12AA of the Income Tax Act, 
1961 (43 of 1961), which is used for carrying 
out the activities of providing, centralised 
cooking or distribution, for mid-day meals 
under the mid-day meal scheme sponsored by 
the Central Government, State Government, 
Union territory or local authorities.]
7
 
[(v) Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
supplied by way of construction, erection, 
commissioning, or installation of original 
works pertaining to,-  
(a) railways, [including]
9
 monorail 
and metro;  
(b) a single residential unit otherwise 
than as a part of a residential complex;  
(c) low-cost houses up to a carpet area 
of 60 square metres per house in a housing 
project approved by competent authority 
empowered under the 'Scheme of Affordable 
Housing in Partnership' framed by the 
Ministry of Housing and Urban Poverty 
Alleviation, Government of India;  
(d) low cost houses up to a carpet area 
of 60 square metres per house in a housing 
project approved by the competent authority 
under- (1) the “Affordable Housing in 
Partnership” component of the Housing for 
All (Urban) Mission/Pradhan 
MantriAwasYojana; (2) any housing scheme 
of a State Government;  
[(da) low-cost houses up to a carpet 
area of 60 square metres per house in an 
6 -]
11
 
                                                           
7
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
9
 Substituted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. Prior to substitution it read 
“excluding” 
11
Inserted vide notification No. 20/2017– Central Tax (Rate) dt 22.08.2017 
5 
 
affordable housing project which has been 
given infrastructure status vide notification of 
Government of India, in Ministry of Finance, 
Department of Economic Affairs vide F. No. 
13/6/2009-INF, dated the 30th 
March,2017;]
10
 
(e) post-harvest storage infrastructure 
for agricultural produce including a cold 
storage for such purposes; or  
(f) mechanised food grain handling 
system, machinery or equipment for units 
processing agricultural produce as food stuff 
excluding alcoholic beverages. 
[[(vi) [Composite supply of works contract as 
defined in clause (119) of section 2 of the 
Central Goods and Services Tax Act, 2017, 
provided]
12
 to the Central Government, State 
Government, Union Territory, [a local 
authority, a Governmental Authority or a 
Government Entity]
13
 by way of construction, 
erection, commissioning, installation, 
completion, fitting out, repair, maintenance, 
renovation, or alteration of –  
(a) a civil structure or any other original 
works meant 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 or cultural establishment; or  
(c) a residential complex predominantly 
meant for self-use or the use of their 
employees or other persons specified in 
paragraph 3 of the Schedule III of the Central 
Goods and Services Tax Act, 2017. 
 
[Explanation. - For the purposes of this item, 
the term ‘business’ shall not include any 
activity or transaction undertaken by the 
Central Government, a State Government or 
6 
{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}
15
]
16
]
17
 
                                                           
10
 Inserted vide notification No. 1/2018 – Central Tax (Rate) dt 25.01.2018. 
12
Substituted vide notification No.   46/2017 – Central Tax (Rate) dt 14.11.2017. Prior to substitution it read 
“Services provided” 
13
 Substituted vide notification No.   31/2017 – Central Tax (Rate) dt 13.10.2017. Prior to substitution it read “a 
local authority or a Governmental authority”