Composite supply involving works contract services provided to ...

Sewerage System Works to Local Authority Attracts GST Despite Entry 3B Exemption.

Case Laws GST

October 18, 2024

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 government authority not applicable as applicant providing works contract services with supply of goods exceeding 25% value. Entries 3, 3A and 3B interlinked, exemption limited to pure services or composite supply with goods value not exceeding 25%. Applicant providing sewerage system works to Municipal Corporation, a local authority, attracts GST as per entries 3 and 3A covering services to local authorities. Entry 3B inapplicable as works contract with predominant supply of goods.

View Source

← Previous Next →

Composite supply involving works contract services provided to ...

Sewerage System Works to Local Authority Attracts GST Despite Entry 3B Exemption.

Case Laws GST

October 18, 2024

You may also like:

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...

This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant...

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his...

Seeks to exempt the hiring of Electric buses by local authorities from GST.

Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges...

Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not...

Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

This circular clarifies GST rates and classification for certain goods based on recommendations of the GST Council's 54th meeting. Key points: Extruded/expanded savoury...

Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients...

Exemption from GST - services for the management of Non-Network Tanker with the help of GPRS system at Nagpur - pure services - NESL is an authority with the control or...

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...

Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

GST Rates - HSN Code - Instant Coffee falls under heading 2101 and attracts 28% GST.

GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.

Quick Updates: