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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Concessional rate of GST - works contracts - execution of works ...


TSIIC Works Contracts Taxed at 18% GST; Not Eligible for 12% Concessional Rate, TSIIC Not a Government Entity.

March 9, 2022

Case Laws     GST     AAR

Concessional rate of GST - works contracts - execution of works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC) - Government entity or not - the benefit of concessional rate of GST @12% is not available - the supply of this service is taxable at the rate of 9% under CGST & SGST each. - AAR

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