Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of services - Sub-Contract - construction of road ...


GST on Road Over Bridge Construction Services Set at 12% Under Serial No. 3(iv) of Notification No. 11/2017.

October 9, 2019

Case Laws     GST     AAR

Classification of services - Sub-Contract - construction of road over bridge (ROB) - the services provided by the Applicant as sub-contractor to principal contractors continues to be covered under the Serial No. 3(iv) of the principal rate Notification No. 11/2017 - Rate of GST is 12%.

View Source

 


 

You may also like:

  1. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

  2. The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable...

  3. Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

  4. Hostel accommodation services provided for 10 months' duration are exempt under Serial Number 12 of Notification 12/2017-Central Tax (Rate), as per the Madras High Court...

  5. Appointment as an administrative agency by government - Livelihood for Artists and Local Art Hubs - falls under the category of pure services as per St. No.3 of...

  6. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

  7. The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to...

  8. Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

  9. Health insurance services provided by the applicant to Tamil Nadu State Government (TNSG) are exempted from GST under Serial Number 40 of Notification No....

  10. Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT...

  11. Concessional rate of GST - Composite supply of works contract - the applicant is not of eligible to avail the concessional rate of GST at 12% as prescribed in of S. No....

  12. Levy of GST - sale of plot of land - farmer having a vacant land outside the municipal area of town - The transaction/activity of the appellant is not covered under...

  13. AAR ruled that manpower services supplied to Public Health Engineering Department for Jal Jeevan Mission qualify as exempt "pure services" under Notification 12/2017....

  14. Rate of GST - promotion of villa projects for the villa buyers - The applicant is liable to pay GST at the rate of 1.5% in respect of the services of construction of...

  15. The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are...

 

Quick Updates:Latest Updates