TaxTMI 
TaxTMI 
Dear experts,
Please guide whether the WCS provided to the Haryana Police Housing Corporation Ltd is taxable @12% or 18%?
Service provide to Police Housing Corporation
20 Apr 2023 
14 Replies 
2615 Views Asked by
Government entity status determines GST rate for works contracts; classification and notification amendments affect applicable tax rate.
Whether works contract services supplied to Haryana Police Housing Corporation Ltd attract a lower GST rate depends on classification as a Government Entity or Governmental Authority and on the temporal effect of amendments to Notification No.11/2017; 100% state shareholding alone is insufficient and the entity's statutory origin and entrusted functions must be assessed against the notification entries applicable for the relevant period. (AI Summary)
Whether works contract services supplied to Haryana Police Housing Corporation Ltd attract a lower GST rate depends on classification as a Government Entity or Governmental Authority and on the temporal effect of amendments to Notification No.11/2017; 100% state shareholding alone is insufficient and the entity's statutory origin and entrusted functions must be assessed against the notification entries applicable for the relevant period. (AI Summary)