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 for IIT Construction Services: 12% Applied, But Pure Services to Government Entities May Be Exempt A query was raised regarding the applicable Goods and Services Tax (GST) rate for construction services provided to the Indian Institute of Technology (IIT), which holds a GST number as a tax deductor and is classified as a government department. The response indicated that a 12% GST rate could be applied according to specific notifications. However, it was also noted that pure services provided to government entities are exempt from GST, referencing additional notifications that support this exemption.