GST RATE FOR GOVERNMENT CONTRACTOR

[JAJU BANSAL]

My client is a government contractor. He is involved in contracts with NBCC/NPCC.

Advise me about the rate to be charged from such unit.

[Alkesh Jani]

Sir, in terms of Section 2(84) (k) even government is a person, so any supply of goods or services will attract the rates declared by the Government. However, exemption and any other benefit will be subject to Notification issued in this regards. As you have not mentioned the details, it will be difficult for our experts to answer your query.

[Ganeshan Kalyani]

Please refer Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as updated from time to time.

AI Summary

Government as person under GST: supplies to government attract notified GST rates; consult applicable notifications for exemptions. Supply to government entities under government contracts attracts the GST rates notified by the government because the government is treated as a person for GST purposes; exemptions or other benefits depend on specific notifications and must be determined by reference to the relevant rate and exemption notifications such as Notification 11/2017 Central Tax (Rate) as updated.