Circular

Circular No.

Subject
Circular No. 152/08/2021-GST Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis-reg.
Circular No. 120/39/2019-GST Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi) – reg.

Advance Ruling

S.No. State Particulars Crux
1.

Karnataka

M/s Bindu Projects & Co v/s Dr. M.P. Ravi Prasad, Sri. Mashhood Ur Rehman Farooqui,

AAR: Summary

        Order

1. The new constructions involved in the contract are liable to tax at 12% (6% CGST and 6% SGST) as per entry no.3(v) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017as amended by Notification No. 20/2017 – Central Tax (Rate) dated 22.08.2017.

2. The services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 6% CGST and 6% SGST.

3. Other repair works of old construction involved in the contract are liable to tax at 18% (9% CGST and 9% SGST) as per entry no. 3 (xii) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended from time to time.