TMI BlogGST on Services supplied to Government authority and Government EntityX X X X Extracts X X X X X X X X Extracts X X X X ..... . 370/2017. The original notification mentioned supra notifies the tax rate applicable on the supply of services under section 9 of the Kerala G.S.T. Act. The relevant portion of the proposed amendment is as detailed below. In the said notification, in the Table, against serial number 3,- 1. in column (3), in the heading Description of service in items (iii), (vi),(ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 2. in column (3), in the heading Description of service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government, State Government, Union territory or local authority, as the case may be. (vi) Composite supply of works contract as defined in clause (119) of section 2 of the State Goods and Services Tax Act, 2017 other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of 1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (x) Composite supply of works contract as defined in clause (119) of section 2 of the Kerala State Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unction entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (x) Government Entity means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority 4. The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, i.e., 12% instead of 18% on works contract supplied to a Governmental Authority or a Government Entity regarding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder article 243W of the Constitution. Nil 3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil 7. The amendment came into force on 01.01.2022. The benefit of the reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); 2. canal, dam or other irrigation works; 3. pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 9 Composite supply of works contract as defined in clause (119) of section 2 of the State Goods and Services Tax Act, 2017 other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of 1. a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
