Levy of GST — Applicant being a local authority is engaged in receipt of various kinds of services provided by different contractors on which applicability of GST and GST TDS will be:-

a. Pure Services will attract Nil rate of duty and provisions of GST TDS will not be applicable.

b. In Composite supply of goods and services where supply of goods is not more than 25% of the total value of supply, attract Nil rate of duty and provisions of GST TDS will not be applicable.

c. In Composite supply of goods and services where supply of goods is more than 25% of the total value of supply, will attracts GST @ 12% (SGST 6%+CGST6%) if the activity fall under purview of Serial No. 3 of Notification 11/2017 (CT-rate) dated 28.06.2017 as amended from time to time and if not, then GST @ 18% (SGST 9% +CGST 9%) will be applicable. Provisions of GST TDS will apply as the activity in this case is taxable. — Municipal Corporation Pratapgarh, In Re… [2019] 10 TAXLOK.COM 073 (AAR-Rajasthan)