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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Rate Clarification: Construction Services for Government Entities Subject to 18% GST, Not 12% Concessional Rate.</h1> The circular clarifies the applicable GST rate for construction services provided to a Government Entity, specifically for projects like ropeway construction on a turnkey basis. According to the CBIC's Circular No. 152/08/2021-GST, such services are not eligible for the concessional 12% GST rate under entry No. 3(vi) of Notification No. 11/2017-CT (R) as they are not predominantly for non-business purposes. Instead, these services fall under entry No. 3(xii) of the same notification, attracting an 18% GST rate. Any difficulties in implementing this circular should be reported to the respective authorities.
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