GST - Classification of supply - rate of GST - Government entity -...

GST

Classification of supply - rate of GST - Government entity - execution of works contract service at Kudankulam Nuclear Power Project - The condition that the services so procured by the Government entity, in this case, NPCIL, is in relation to the work entrusted to it and therefore, the appellant are/were eligible for the concessional rate of tax @6% of CGST plus 6%of SGST for the period upto 31.12.2021. - AAAR

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