The Central Board of Indirect Taxes (CBIC) has reduced in the GST to 5% which will be leviable on construction services of structure for funeral, burial or cremation of deceased from 14th June, 2021 till 30 September, 2021.
This notification is a result of the 44th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman via video conferencing on 12th June, 2021 via video conferencing in New Delhi.
The notification said that notification No.11/2017- Central Tax (Rate), dated the 28th June, 2017, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), “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,’’ shall be inserted
As per the Serial No. 3 under the Heading 9954 (Construction services) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, 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, 2.5% CGST would be applicable from the 14th June, 2021 and ending with the 30th September, 2021.
In case of UTGST notification with regards to the same subject matter 2.5% UTGST will be applicable on construction services of structure for funeral, burial or cremation of deceased from 14th June, 2021 till 30 September, 2021.
In case of the IGST notification with regards to the same subject matter 5% IGST will be applicable on construction services of structure for funeral, burial or cremation of deceased from 14th June, 2021 till 30 September, 2021.
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