GST WORKS CONTRACTS IN RESPECT OF PUBLIC UTILITY BUILDING

[giri gattupalli]

Respected Sir,

One of my client executed works contract for Tirumala Tirupathi Devasthanams for Peligrim accommodation building in the year 2020 and paid GST @  12% and now the GST Department is asking for 18% rate of tax as the TTD is not a Government Department and I request to you please clarify the rate of tax whether it is 12% or 18% in respect of works contract provided for construction of public utility building.

Thanking you Sir,

AI Summary

GST rate 12% or 18% for works contract building pilgrim accommodation for religious trust - liability for 2020 A contractor reports executing a works contract in 2020 to construct pilgrim accommodation for a religious trust and paid GST at 12%. The tax authority now alleges the correct rate is 18%, contending the trust is not a government department, and seeks additional tax. The contractor asks whether the applicable GST rate for a works contract for construction of a public utility building is 12% or 18%, seeking clarification on tax liability for that contract period.