Work Contract Service to Governments

[DEVENDRA KUMAR]

Dear Experts,

I supply service to the state government in respect of advertisement like ... (whitewashing and printing of buildings, slogan of social activities). In the course of this supply, we use all materials in connection with the Services, except Content (which is provided by governments).

And we have also paid GST on the purchase material in respect of this.

My average monthly turnover is Rs.- 22.

Hence, kindly advise us whether we can take ITC on purchases.?

And what will be the HSN/SAC code.?

And what will be the applicable rate of outward supply.

[DEVENDRA KUMAR]

Sorry,

I have written turnover only Rs- 22 instated of Rs-22 lakh per month

AI Summary

Input tax credit eligibility for government advertising services sought, including classification and applicable GST rate. Contractor supplies advertising services (whitewashing, printing, slogan displays) to a state government, using and paying GST on all materials while government provides content. Primary issue: whether the contractor can claim Input Tax Credit on materials used. Secondary issues: the correct HSN/SAC classification and the applicable GST rate for such outward supplies; contractor's corrected turnover bears on GST registration and ITC eligibility.