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TMI BlogGST applicable on water projects for Water & Sewage BoardX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, Can u please clarify , Whether GST @ 12% or @18% is applicable on Water supply Projects being executed for Municipal Corporation ( Local authority ). Since the works contract executed for Central and state Govt is attracting @ 18% w e f 01 01 2022 as per the recent notification. Regards N Balachandran - Reply By KASTURI SETHI - The Reply = The word, 'Local Authority' has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been omitted. 12 % continues. For more details, see Issue ID 117699 dated 14.12.21 . - Reply By SOWMYA CA - The Reply = Works contract will constitute a supply of service and a uniform rate of tax applicable on same value across India. Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , supplied to the Government, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, -(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal - 6% CGST + 6% SGST - Reply By CAHemanth Kumar - The Reply = 3[(iii) Composite supply of works co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , supplied to the 12[Central Government, State Government, 129[Union territory or a local authority]] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - a historical monument, archaeological site or remains of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works ; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal . This entry covers local authority also. rate of tax will be 12 % - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KASTURI SETHI - The Reply = Dear Sir, Comprehensive and excellent reply by you. In continuation to your reply I am adding some thing. canal, dam or other irrigation works; Construction of canal and dam will be eligible for concessional rate of 12 % only if meant for irrigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose. Just added. Not deficiency in your reply. - Reply By N Balachandran - The Reply = Thanks to all who have shared their opinion and clarification in respect of query raised by me - Reply By Amit Agrawal - The Reply = There is no change in tax-rate (i.e. 12%) if service-recipient is 'Central Government, State Government, Union territory or a local authority'. However, tax-rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has increased from 12% to 18% w.e.f. 01.01.2022 when service-recipient is 'a Governmental Authority or a Government Entity'. Subject of the query says service-recipient as 'Water Sewage Board' wherein details of query states that 'Water supply Projects being executed for Municipal Corporation (Local authority)' Now, generally speaking , such types of board do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not fall into category of 'Central Government, State Government, Union territory or a local authority'. And they typically falls under 'a Governmental Authority or a Government Entity' who in-turn work for 'Central Government, State Government, Union territory or a local authority' I suggest that one must first decide 'who is service-recipient and status thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' before continuing with tax-rate @ 12%. If service-recipient is 'a Governmental Authority or a Government Entity' ( not a local authority), then tax-rate has increased to 18% w.e.f. 01.01.2022 onwards. Above views are strictly personal and same should not be taken as professional advice. - GST applicable on water projects for Water & Sewage Board - Query Started By: - N Balachan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dran Dated:- 2-2-2022 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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