Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Jaipur Development Authority is covered under the status of Government Entity

Shanti Prime Publication Pvt. Ltd.

Works Contract — The Services provided by M/s TPL - SUCG Consortium to Jaipur Development Authority under Contract awarded to them vide their LOA No. JDA/EE-07/2016/D-662 dated: 04.03.2016 are covered under Notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 (Notification no. F.12(56)FD/Tax/2017-PM-49(S.T.) dt. 29th June 2017), amended with Notification no.24/2017-Central Tax (Rate) dt. 21st Sept. 2017 (Notification no. F.12(56)FD/Tax/2017-90(S.T.) dt. 21st Sept. 2017) and further amended vide Notification no. 31/2017 - Central Tax (Rate) dt. 13th Oct. 2017 ( Notification no. F.12(56)FD/Tax/2017-Pt-III-106(S.T.) dt. 13,h Oct. 2017 ) and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under the said contract. This rate is also applicable to the sub-contractor leg under the said contract as inserted in the Notification no. 01/2018 dt. 25th January 2018 ( Notification no. F.12(56)FD/Tax/2017-Pt-ll-166(S.T.) dt. 25th January 2018).Tata Projects Limited [2018] 2 TAXLOK.COM 034 (AAR-Raj)