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GST - Highlights / Catch Notes

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Classification of services - rate of GST - M/s SAIL. Rourkela ...


SAIL Rourkela Classified as "Government Entity" Under GST; Eligible for 12% Concessional GST on Construction Services.

July 18, 2022

Case Laws     GST     AAR

Classification of services - rate of GST - M/s SAIL. Rourkela qualifies to be called and termed as a “Government Entity” for the purpose of GST law. Therefore, the supply of works contract service which is being supplied to M/s SAIL. Rkl for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% - AAR

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