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TMI BlogGst on exempted service tax works contractX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir/Madam, Our company has went into a works contract agreement with state govt which mentions specifically that all taxes are included except service tax which will be reimbursed as per actual but now after GST coming into force when we had claimed the Cgst part as exemption or to be borne by client I.e state govt their is ambiguity and confusion kindly help out in this regard is their any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law or way to claim the part to service tax which was rembursable . Thank you - Reply By Alkesh Jani - The Reply = Sir, In this regards, my point of view is that, In terms of Section 2(84) of CGST Act, 2017 , even Central Government or State Government is a Person and GST is to be borne by the receiver of goods or services, therefore, State Government being recipient of service is liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for GST. The exemption Notification No.12/2017-CT (Rate) dated 28.06.2017, as amended from time to time, nowhere states service provided to Government..... . Hence, exemption is not available. Moreover, central and state Government dept. are Tax deductor at source (TDS) under Section 51 of CGST Act,2017 , however, in terms of Notification No. 33/2017-CT dated 15.09.2017 , the said Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 51 came into force with effect from 18 th September-17.However, deduction of tax, shall be effected from date to be notified. This does not stipulates, from registration, But . In view of above, it can be said that Government is liable to GST and should pay GST. Alternately, you can raise the Invoice including GST , supply to un-registered person and pay tax. Any other view is appreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Thanks - Reply By YAGAY and SUN - The Reply = In our view Government cannot deny to pay you the statutory dues/levies. - Reply By ANITA BHADRA - The Reply = Sir There are two important points in your query :- Time of Supply and GST payable by State Government . What is time of supply ? GST will not applied, in case invoice raised or supply made ( whichever is earlier ) pre GST pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod . In that condition , service tax is reimbursable by State Government as per your work contract agreement . In case supply made and invoice raised post GST , GST is payable by State Government at applicable rate . - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = State Government is to pay tax. - Reply By Himansu Sekhar - The Reply = The ITC of the inputs, input services will be av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable to you. Government may think of reducing the Tax in that respect. - Gst on exempted service tax works contract - Query Started By: - Bijay Bharat Dated:- 17-7-2018 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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