Service provide to Police Housing Corporation

[Rajesh Kumar]

Dear experts,

Please guide whether the WCS provided to the Haryana Police Housing Corporation Ltd is taxable @12% or 18%?

AI Summary

Debate on GST Rate for Works Contract Services to Haryana Police Housing: 12% or 18%? Definitions Key. A query was raised regarding the applicable Goods and Services Tax (GST) rate for works contract services provided to Haryana Police Housing Corporation Ltd. The discussion centered on whether the correct rate was 12% or 18%. One expert asserted an 18% rate under a specific notification, while others debated whether the corporation qualifies as a state government entity. It was noted that the corporation is a state undertaking with full government shareholding, but not directly a government department. The conversation highlighted the need to understand definitions of 'governmental authority' and 'government entity' to determine the correct GST rate.