Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Concessional rate of GST - supply of works contract service in ...


12% GST Rate Applies to Works Contract Services for Affordable Housing Projects, Not Limited to Developers.

May 7, 2019

Case Laws     GST     AAR

Concessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Notification 01/ 2018, no-where restricts the benefit to a ‘Developer’ only. The Notification entry is qua the supply of service and not qua the person - Benefit of reduced rate of GST @12% allowed.

View Source

 


 

You may also like:

  1. Rate of GST - ITC - The rate of tax to be levied is 12% (8% GST after deducting value of land) in case of Affordable Housing Project. If the project qualifies as an...

  2. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

  3. Classification of supply of goods/services - rate of GST applicable - composite works contract - The rate of GST on supply of works contract service which is being...

  4. Classification of services - rate of GST - works contract service provided to Malabar Cancer Centre - are eligible for the concessional rate of tax of 12% - AAR

  5. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  6. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

  7. Concessional rate of GST - works contracts - execution of works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC) - Government entity or not -...

  8. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

  9. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

  10. Rate of GST - The service provider and the service recipient are immaterial for the determination of beneficiary of this concessional rate of GST. That is, if the works...

  11. GST on Services supplied to Government authority and Government Entity - The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, ie, 12%...

  12. Rate of GST - construction services - Affordable Housing - The applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) - In...

  13. Rate of GST - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to...

  14. The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

  15. Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for...

 

Quick Updates:Latest Updates