Deepak Gupta | Jun 15, 2021 |
GST Rate on works contract services related to burial or cremation ground reduced to 5%
CBIC [Central Board of Indirect Taxes & Customs] has released Notification Number No. 04/2021 – Central Tax (Rate) dated 14th June 2021 to reduce the GST Rate on works contract services supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a structure meant for funeral, burial or cremation of deceased to 5%.
The Reduction has been done for the period beginning from the 14th June, 2021 and ending with the 30th September, 2021.
New Delhi, the 14th June, 2021
No. 04/2021-Central Tax (Rate)
G.S.R. 402(E).—In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, –
“Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
Note: The principal notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 02/2021-Central Tax (Rate), dated the 2nd June, 2021 vide number G.S.R. 377(E), dated the 2nd June, 2021.
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