Composite works contract services - Local authority or not - As ...

UPJN Classified as Government Authority, Not Local Authority; 18% Tax Rate on Works Contract Services Applies.

December 29, 2022

Case Laws GST AAR

Composite works contract services - Local authority or not - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax rate of 18% is applicable on the works contract services provided to UPJN - AAR

View Source

← Previous Next →

Composite works contract services - Local authority or not - As ...

UPJN Classified as Government Authority, Not Local Authority; 18% Tax Rate on Works Contract Services Applies.

December 29, 2022

Case Laws GST AAR

You may also like:

Classification of supply of services - local authority or not - The requirement that the authority must be established to carry out any function entrusted to a...

Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction & Design...

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%...

Exemption from GST - services provided to Uttar Pradesh Jal Nigam - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax...

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

The applicant provides works contract services involving supply of goods and services for an immovable property to Bikaner Nagar Nigam, a local authority. Entry 3B of...

Availability of concessional rate of GST - works contracts - the works contract executed by the applicant for construction of Administrative building for TSIIC falls...

The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of "Governmental Entity"...

Fines and liquidated damages payable to Government or a local authority for non-performance of contract entered into with Government or local authority have been...

Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST from 12% to 18% for works contract executed for the...

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

Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/...

Classification of services - rate of tax - works contract service - The structures constructed by the applicant will be used for the purpose of business and therefore...

Quick Updates: