GST rate revision for works contracts supplied to governmental authorities and entities withdraws prior reduced treatment and exemption. Amendments to Kerala GST notifications remove Governmental Authority and Government Entity from concessional and exempt entries for specified works contract and related services, resulting in withdrawal of the previously reduced rate and exemption for supplies to those bodies. Definitions of Governmental Authority and Government Entity are reproduced, and the amendments apply from the notified commencement date so that supplies completed on or after that date are chargeable at the revised rate without the prior conditional provisos for Government Entities.
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Provisions expressly mentioned in the judgment/order text.
GST rate revision for works contracts supplied to governmental authorities and entities withdraws prior reduced treatment and exemption.
Amendments to Kerala GST notifications remove Governmental Authority and Government Entity from concessional and exempt entries for specified works contract and related services, resulting in withdrawal of the previously reduced rate and exemption for supplies to those bodies. Definitions of Governmental Authority and Government Entity are reproduced, and the amendments apply from the notified commencement date so that supplies completed on or after that date are chargeable at the revised rate without the prior conditional provisos for Government Entities.
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