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2022 (8) TMI 1240 - AAR - GSTBenefit of concessional rate of GST - rate of tax - Works Contract Services - services provided by the applicant to Contractees - execution of works for State & Central Governmental authorities & Governmental entities - HELD THAT:- Some of the institutions are Government entities i.e., local bodies, few are Government authorities, Endowments (Devasthanams) and Public Sectors Undertakings(PSUs). Whether the contracts executed by the applicant fall under at S.No. 3(vi)of Notification No. 11/2017 taxable @6% under CGST & SGST respectively? - HELD THAT:- The phrases 'Government Entity' & 'Governmental Authority' were deleted from the Entry at S.No. 3(vi) of Notification No. 11/2017 with effect from 01.01.2022. Thus the works executed for 'Governmental Entity or 'Government Authority' from 01.01.2022 are taxable @9% CGST & SGST each as covered under Entry S.No. 3(xii).
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