Amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
Major change (relief) has been granted to the job work items mentioned against serial no.26(ii) by reducing rate of tax from 18% to 12 % vide Notification No.20/19-CT(R) dated 30.9.19. Rate of tax for job work on diamond stands reduced. Only one item i.e. job work on bus body has been specifically excluded from Serial No.26(ii) of Notification No.11/17-CT(R) dated 28.6.17 and rate of tax on this job-work remains the same i.e.18%.