All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turno...
Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective...
Government appoints National Customs Targeting Centre-Passenger director as customs officer with powers under PNR Regulations, 2022 and Sections 30A, ...
AAR held that the Applicant and the Counterparty do not qualify as a Union territory or a local authority for GST purposes. Contracts initially fell under Notification cl. 3(vi) attracting concessional GST at 12%. Notification amendments effective 01.01.2022 removed governmental authorities/entities from cl. 3(vi), and cl. 3(vi) was omitted w.e.f. 18.07.2022, abolishing the concessional category. Consequently, works contract services supplied by the Applicant to the Counterparty are chargeable under the residual rate provision (cl. 3(xii)), attracting GST at 18% with effect from 01.01.2022 (and clearly from 18.07.2022). Operation and maintenance services furnished as part of installation and commissioning constitute a composite works contract and thus attract GST at 18% from the stated dates.
AAR held that the Applicant and the Counterparty do not qualify as a Union territory or a local authority for GST purposes. Contracts initially fell under Notification cl. 3(vi) attracting concessional GST at 12%. Notification amendments effective 01.01.2022 removed governmental authorities/entities from cl. 3(vi), and cl. 3(vi) was omitted w.e.f. 18.07.2022, abolishing the concessional category. Consequently, works contract services supplied by the Applicant to the Counterparty are chargeable under the residual rate provision (cl. 3(xii)), attracting GST at 18% with effect from 01.01.2022 (and clearly from 18.07.2022). Operation and maintenance services furnished as part of installation and commissioning constitute a composite works contract and thus attract GST at 18% from the stated dates.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
