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GST - Highlights / Catch Notes

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Concessional rate of GST - Composite supply of works contract - ...


AAR Rules Applicant Ineligible for 12% GST Rate on Works Contract Under Notification No. 11/2017 for UPRNN Project.

May 6, 2022

Case Laws     GST     AAR

Concessional rate of GST - Composite supply of works contract - the applicant is not of eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 for the impugned construction services provided by them to UPRNN. - AAR

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