CGST rate on construction, engineering, installation or other technical services on specified project [Heading 9954, 9983, 9987]

[1][38 - Heading 9954 OR 9983 OR 9987

Description of Service (3)

Rate % (4)

Condition (5)

Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, -

(a) Bio-gas plant

(b) Solar power based devices

(d) Wind mills, Wind Operated ,Electricity Generator (WOEG)

(e) Waste to energy plants / devices

(f) Ocean waves/tidal waves energy devices/plants

[i][Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Central Tax (Rate), dated 17th September, 2025]

[1] Inserted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[i] Entry substituted by N No. 15/2025-CTR wef 22-09-2025. Earlier it read as under

“Explanation:- This entry shall be read in conjunction with serial number 1[201A of Schedule I] of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017.”

1. Substituted for words “234 of Schedule I” by N No. 06/2021-CTR dt. 30-09-2021 wef 01-10-2021.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on construction, engineering, installation or other technical services on specified project [Heading 9954, 9983, 9987]