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 Lakh

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.

AI Summary

Input tax credit eligibility on government advertising services depends on service classification and exemption status.
Classification of painting and display of government-provided slogans on immovable property determines GST rate and ITC entitlement: the forum primarily treats it as an advertising service taxed at 18% with ITC generally available unless a notified exemption, composition scheme, or works-contract/lower-rate treatment applies. Resolution depends on contract terms, composite-supply character, applicable notification entries and state procurement rules.