Home Forum Goods and Services Tax - GST Month 12 2021 2021 (12) This
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GST on Works Contract - Goods and Services Tax - GSTExtract Earlier as per entry No.3(vi) of Notification 11/2017 of Central Tax (Rate) dt: 28-06-17 services in the nature of works contract rendered to : a) Central Government b) State Government c) Union Territory d) Local authority e) Government authority and; f) Government entity attracted concessional GST rate of 12%. An amendment through Notification No.15/2021 of Central Tax (Rate) dt:-18/11/2021 out of the above list of 6 service recipients two viz.. Government entity and Government authority are removed Hence, in my view such services to City Corporation or PWD department will continue to be 12%. Is this view correct?
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