GST Rate Applicable as on 31-03-2022 Works contract (Road Work) to Govt. Entity

[sacheen Patil]

Hello Sir/Madam

What is the GST rate applicable as on 31-03-2022 for Works contract from Govt. Entity.

scenario 1 & 2 as below

1) Road Work not for general public use i.e. service road besides canal.

2) Road Work for general public use i.e. service road besides canal for the use of farmers

Thank you.

AI Summary

GST rate for works contract: roads integral to irrigation attract higher tax, while public-use roads attract lower tax.
Roads that are integral to irrigation projects (service roads alongside canals and other irrigation structures) are treated as part of irrigation works and, when supplied as composite works contracts to a government entity, attract the rate applicable to irrigation works. By contrast, construction of a road expressly for use by the general public falls under a separate entry with a lower rate. The determinative criterion is the road's function and purpose, and many concessional treatments for supplies to government entities were narrowed effective January 2022.