(3)

(4)

(5)

“(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, -

1. 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);
2. canal, dam or other irrigation works;
3. pipeline, conduit or plant for (i) water supply

(ii) water treatment, or (iii) sewerage treatment or disposal.

6

-

(iv) Composite supply of works contract as defined in

clause (119) of section 2 of the Central Goods and

6

-

Services    Tax    Act,    2017,     supplied     by     way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

1. a road, bridge, tunnel, or terminal for road transportation for use by general public;
2. a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
3. 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;
4. 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 Mantri Awas Yojana;
5. a pollution control or effluent treatment plant, except located as a part of a factory; or
6. a structure meant for funeral, burial or cremation of deceased.

5. 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,-
   1. railways, excluding monorail and metro;
   2. a single residential unit otherwise than as a part of a residential complex;
   3. 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;
   4. low cost houses up to a carpet area of 60 square metres per house in a housing project approved 

6

-

by the competent authority under-

1. the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
2. any housing scheme of a State Government;

5. post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
6. mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.

(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.

9

-”;

(3)

(4)

(5)

“(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.

2.5

Provided that credit of input tax charged on goods and services used in supplying                            the service has not been taken

[Please    refer     to

Explanation no. (iv)]

or

6

-”;

(3)

(4)

(5)

“(iii) Services of goods transport agency (GTA) in

relation to transportation of goods (including used

2.5

Provided that credit

of input tax charged

household goods for personal use).

on       goods       and

Explanation.- “goods transport agency” means any

services   used       in

person who provides service in relation to transport of

supplying             the

goods by road   and   issues   consignment   note,   by

service has not been

whatever name called.

taken

[Please      refer      to

Explanation         no.

(iv)]

or

Provided    that    the

goods         transport

agency      opting to

pay central tax @

6% under this entry

6

shall,      thenceforth,

be    liable    to    pay

central tax @ 6% on

all the    services of

GTA    supplied    by

it.”;

(3)

(4)

(5)

“(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.

2.5

Provided that credit of input tax charged on goods and services used in supplying                            the service has not been taken

[Please    refer     to

Explanation no. (iv)]

or

6

-”;

(3)

(4)

(5)

“(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

2.5

Providedh at credit of input tax charged on goods and services used in supplying the service has not been taken[Please  refer to

 Explanation no. (iv)]

or

6

Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by

it.”;

(3)

(4)

(5)

“(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-

1. printing of newspapers;
2. printing of books (including Braille books), journals and periodicals.

2.5

-