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Effective date Notification 20/2017 CGST Raate

28 August 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?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (171414 Points)
Replied 28 August 2017

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