Government Infrastructure Services for Waterways Qualify for 12% GST Rate Under Serial No. 3(vi)(a) of GST Notification.

Rate of GST - the Appellant is supplying works contract services to IWAI, a government entity, for an original work that is meant for infrastructural development of waterways of India and is not meant for commerce and business - satisfies the conditions laid down under Serial No. 3(vi)(a) of the Rate Notification - GST @12% .....

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