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        GST

        Advance Ruling held that the question regarding status of Kerala...

        Ruling: KSTP status not covered. Govt contractor's road/bridge works for public use taxable 12% till 17.07.2022, 18% after. KSTP is Kerala PWD wing.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways.
                                Note: It is a system-generated summary and is for quick reference only.
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