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2022 (9) TMI 781 - AAR - GSTClassification of goods - rate of GST - TS Government, HMWSSB work contracts including material & services and services only - Government Authority and Government entity or not - pure services or not - HELD THAT:- The entry S.No 3(vi) of Notification No. 11/2017 covers the services i.e., works contract provided to Governmental Authority upto 31.12.2021. The rate of tax applicable to this service is 6% CGST & SGST each - From 01.01.2022, ‘Governmental Authority’ is excluded from S.No 3(vi) of Notification No. 11/2017 vide Notification No. 15/2021 dt. 18.11.2021. Therefore the work contract provided to ‘Governmental Authority’ or a ‘Government Entity’ from 01.01.2022 is 9% CGST & SGST each as covered under Entry S.No. 3(xii). Thus, pure services provided by the applicant to HMWSSB are exempt.
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