GST services classification · rate quoted from the notification

Section 5 — Construction Services

Section 5 is a grouping in the notification’s scheme of classification of services. It carries no rate of its own; the headings under it do.

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Rate notified — Notification No. 11/2017-Central Tax (Rate), 28 June 2017

the rate of central tax on the intra-State supply of services, under sub-section (1) of section 9 read with 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 (G.S.R. 690(E) dated 28th June 2017, as recorded in our source manifest — the notification text prints the gazette number blank).

Sl. No.	Classification	Rate	Condition	Source
2	Section 5	—	—	notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:30–30

Serial 2, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: Construction Services
Notification No. 11/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/11-2017-central-tax-rate/notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:30-30

Exemption notified — Notification No. 12/2017-Central Tax (Rate), 28 June 2017

Services under this classification that the exemption notification relieves of the tax, as the notification’s own rows print them. Where a row shows a rate other than Nil, that is the concessional rate the notification fixes for it.

This classification has no row in Notification No. 12/2017-Central Tax (Rate), 28 June 2017.

Headings under Section 5

Heading 9954 — Construction services — 9 per cent.

Question

Which services does Section 5 cover?

Section 5 is a grouping in the scheme of classification of services that Notification No. 11/2017-Central Tax (Rate), 28 June 2017 works from — it carries no rate of its own. Its headings under that notification are Heading 9954 — Construction services. The rate for a particular service sits against the heading it falls under. Column (2) of the notification’s table is “only indicative” of the classification, so treat the heading as the notification’s grouping and not as an authority on the service’s code.

What this page rests on

Levy — s.9(1), Central Goods and Services Tax Act, 2017: tax is levied on all intra-State supplies of goods or services at such rates, not exceeding twenty per cent., as may be notified by the Government. Quoted from our held text at cgst/cgst-act-2017.txt:418, which is what the notification above exercises.
Exemption — s.11(1), CGST Act, 2017: on the Council’s recommendation the Government may exempt, by notification, services of any specified description. Held text at cgst/cgst-act-2017.txt:451.
Classification — “Chapter”, “Section” and “Heading” carry the meanings they have in the annexed scheme of classification of services the rate notification refers to. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
Each row on this page is quoted from a held copy of the notification and keeps its line range. Nothing here is a substitute for the notification in force on the date of your supply.

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