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Since the services provided by the applicant under both the contracts fall under the definition of works contract under Section 2 (119) of the CGST Act, 2017 and the services being provided to the Central Government and State Government as discussed above the applicant is eligible for the concessional rate of GST of 12%

Rate of Tax In the instant case, applicant is carrying on business in the housing and construction sector. They are engaged in providing services of construction including materials and labour as per the tender requirements. They have received a work order from Vikram Sarabhai Space Centre for the construction of a building for space transportation system. It is a composite contract which includes supply of materials as well as service.

The applicant has requested for advance ruling on the rate of tax applicable for the above works contracts awarded by the Government authorities.

Held that— Since the services provided by the applicant under both the contracts fall under the definition of works contract under Section 2 (119) of the CGST Act, 2017 and the services being provided to the Central Government and State Government as discussed above the applicant is eligible for the concessional rate of GST of 12% prescribed in Sl No. 3 (vi) (a) of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended.—Ray Constructions Ltd., In Re… [2020] 24 TAXLOK.COM 072 (AAR-Kerala)