Rate of GST on works contract

[Guest]

The following query may be replied.

1) whether the reduced rate of GST from 18% to 12 % is applicable for all works contract , job contract AMC of machines , awarded by public sector undertaking like HAL.

[KASTURI SETHI]

Reduced rate is for Govt.constructions.

[Ganeshan Kalyani]

yes the 12% GST rate is applicable to government project .

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of both the experts.

AI Summary

Reduced GST rate applies to government construction and projects, covering works contracts, job contracts and AMCs. Query whether the reduced GST rate applies to works contracts, job contracts and annual maintenance contracts of machines awarded by public sector undertakings; forum replies state the reduced rate is for government construction projects and that it applies to government projects, with experts endorsing that position.