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        Case ID :
        GST

        The applicant provides works contract services involving supply...

        Works contract service for laying sewage systems attracts 18% GST for local authority.

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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.

        The applicant provides works contract services involving supply of goods and services for an immovable property to Bikaner Nagar Nigam, a local authority. Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 is not applicable as entries 3 and 3A cover services provided to local authorities. The applicant is liable to pay 18% GST (CGST 9% and SGST 9%) for providing services like laying, jointing, testing, and commissioning of sewer systems, sewage pumping stations, and sewage treatment plants to Bikaner Nagar Nigam under SAC 995424 for general construction services of local water and sewerage pipelines and related works.

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