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TMI BlogGST Rate Applicable as on 31-03-2022 Works contract (Road Work) to Govt. EntityX X X X Extracts X X X X X X X X Extracts X X X X ..... GST Rate Applicable as on 31-03-2022 Works contract (Road Work) to Govt. Entity X X X X Extracts X X X X X X X X Extracts X X X X ..... e. service road besides canal. 2) Road Work for general public use i.e. service road besides canal for the use of farmers Thank you. Reply By Shilpi Jain: The Reply: Road whether for use for general public or otherwise is to be regarded as road and the rate of tax for both have to be the same. Reply By sacheen Patil: The Reply: Shilpi Jain Madam, Please guide me with below POINT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NO I "irrigation work" as defined in THE KARNATAKA IRRIGATION ACT, 1965. (h) "irrigation work" includes,- (i) all reservoirs, tanks, wells, anicuts, bandharas, ponds, spring ponds, canals, field-channels, thalapariges, pipes, channels, aqueducts and sluices constructed, maintained or controlled wholly or partly by Government for the supply, conveyance or storage of water; (ii) all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works, embankments, structures, supply and escape channels, connected with such reservoirs, tanks, anicuts, bandharas, channels, canals, pipes, sluices, and all roads constructed for facilitating the construction or maintenance of such reservoirs, tanks, anicuts, bandharas, canals, channels pipes and sluices; POINT NO II GST RATE IS 18% for Supply of service to Governmental Authority or a Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Entity, as per Notification No. 22/2021- Central Tax (Rate) Dated: 31st December, 2021 (iii) 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, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); ( b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atment or disposal. POINT NO III GST rate applicable is 12% (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for roa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d transportation for use by general public; Thank you Reply By Sadanand Bulbule: The Reply: In my opinion, the road on the side of the irrigation canal is integrated part of canal itself. And such service roads are not for general public use except for the departmental authorities. Further such service road does not come under the control/property of the Local Authorities, but the Irrigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Department since such land is also acquired from the land owners while constructing the irrigation projects. Reply By Shilpi Jain: The Reply: There are decisions under ST which have held that road is any road. The condition for being use for general public is only for the last part of that entry and not for all the aspects listed out in that entry. Also, a view as mentioned by the expert ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be taken that it is part of the irrigation works which will also yield the same result. X X X X Extracts X X X X X X X X Extracts X X X X
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