TaxTMI 
TaxTMI 
GST on Services supplied to Government authority and Government Entity
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....ed 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 "Union territory or a local authority" shall be subs....
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....he 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 profession; 2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or 3. a residential complex predominantly meant for self-use or the us....
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.... 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 services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 2.5 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 ter....
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....he 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 the works contract services mentioned in the corresponding entry, stands discontinued with effect from 01.01.2022. 5. Further, the Government has also issued notification No. S.R.O. 975/2021 making the following amendments to notification No. S.R.O. No. 371/2017 with effect from 01.01.2022. The original notification mentioned supra notifies the supply of services exempted from the levy of G.S.T. As per the notification concerning Governmental authority or a Government Entity, the amendment brought in is as follows. "((i) against serial number 3, i....
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.... on 01.01.2022. The benefit of the reduced tax rate, ie, 12% instead of 18% on works contract supplied to a Governmental Authority or a Government Entity regarding the works contract services mentioned in the corresponding entry, stands discontinued with effect from 01.01.2022. 8. Applicability of the revised rate of GST. * The revised rate applicable for the said supply is 18%. * The revised rate is applicable from the 01st day of January, 2022. * In case, where the time of supply of the work completed is on or before 31st December, 2021, GST at pre-revised rate is applicable and in case where the time of supply of the work completed is on or after, 01st day of January, 2022, GST at the revised rate is applicable. With effect from ....
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.... business or profession; 2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or 3. a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Kerala Goods and Services Tax Act, 2017. Explanation. - For the purposes of this item, the term business shall not include any activity or transaction undertaken by the State Government, the Central Government or any local authority in which they are engaged as public authorities. 9 Composite supply of works contract as defined in clause (119) of section 2 of the State Goods and Services Tax Act, 2017, involving predominantly earth....