Construction service provided to Indian Institute of Technology, Goods and Services Tax - GST

[anuja bhandari]

Fact- The Indian Institute of Technology holds GST number as Tax Deductor with Constitution as Government Department.

Query- Whether 12% GST rate can be levied for construction service provided to Indian Institute of Technology?

Posts / Replies

[KASTURI SETHI]

Yes. Notification No.11/17-CT(Rate) dated 28.6.17 as amended. (serial no.3 (vi) vide Notification No.24/17-CT(R) dated 21.9.17 & 17/18-CT(R) dated 26.7.18 refer.

[KASTURI SETHI]

In continuation of my reply dated 5.5.19 above, also see Notification No.12/17-CT(Rate) dated 28.6.17 as amended vide Notification No 2/18-CT(Rate) dated 25.1.18. Serial No.3 and 3 A refer. Pure services provided to Govt. are exempted.