Construction service provided to Indian Institute of Technology

[anuja bhandari]

Fact- The Indian Institute of Technology holds GST number as Tax Deductor with Constitution as Government Department.

Query- Whether 12% GST rate can be levied for construction service provided to Indian Institute of Technology?

[KASTURI SETHI]

Yes. Notification No.11/17-CT(Rate) dated 28.6.17 as amended. (serial no.3 (vi) vide Notification No.24/17-CT(R) dated 21.9.17 & 17/18-CT(R) dated 26.7.18 refer.

[KASTURI SETHI]

In continuation of my reply dated 5.5.19 above, also see Notification No.12/17-CT(Rate) dated 28.6.17 as amended vide Notification No 2/18-CT(Rate) dated 25.1.18. Serial No.3 and 3 A refer. Pure services provided to Govt. are exempted.

AI Summary

GST rate on construction services may apply to government institutes despite exemptions for pure services. Query whether GST applies to construction services supplied to an Indian Institute of Technology (a government department). One reply cites Notification No.11/17 CT(Rate) as amended to apply the concessional GST rate to such construction services. Another reply cites Notification No.12/17 CT(Rate) as amended, noting that pure services provided to Government are exempt, leaving applicability dependent on the characterization of the supply.