5% GST payable on construction services of a structure for the funeral or cremation of the deceased until September 30: CBIC


TPS - structural construction services for funerals - burial or cremation of the deceased - CBIC - Taxscan

The Central Indirect Taxation Council (CBIC) has reduced the GST to 5% which will be levied on structural construction services for the funeral, burial or cremation of the deceased from June 14, 2021 to September 30, 2021.

This notification is the result of the 44th GST Council meeting under the chairmanship of Union Minister of Finance and Trade Affairs Smt. Nirmala Sitharaman by videoconference on June 12, 2021 by videoconference in New Delhi.

The notification indicates that the notification No. 11/2017 – Central tax (rate), dated June 28, 2017, in the table, against serial number 3, in column (3), in point (iv), after clause (f), “Provided that during the period beginning June 14, 2021 and ending September 30, 2021, the central description service tax as specified in paragraph (f), will be, regardless of the rate specified in column (4), be levied at the rate of 2.5 per cent, ” is inserted

In accordance with serial number 3 under heading 9954 (Construction services) Composite contract for the supply of works as defined in clause (119) of article 2 of the Central Goods and Services Tax Act 2017, other than that covered by points (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided by way of construction, erection, setting in service, installation, completion, arrangement, repair, maintenance, renovation or modification of a structure intended for the funeral, burial or cremation of the deceased, 2.5% CGST would be applicable from June 14, 2021 and ending on September 30, 2021.

In the event of a UTGST notification regarding the same subject, 2.5% UTGST will be applicable on structural construction services for the funeral, burial or cremation of the deceased from June 14, 2021 to September 30, 2021.

In the event of an IGST notification concerning the same subject, the IGST 5% will be applicable on the construction services of a structure for the funeral, burial or cremation of the deceased from June 14, 2021 to September 30, 2021.

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