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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Rate of GST - Composite supply or mixed supply - services of ...


Railway Employee Housing Repairs: 12% GST for Composite Supply, 18% for Specific Old Construction Works per Entry 3(vi.

August 9, 2021

Case Laws     GST     AAR

Rate of GST - Composite supply or mixed supply - services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 12% - Other repair works of old construction involved in the contract are liable to tax at 18% of GST - AAR

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