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    <title>Service tax on Work Contrat services</title>
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    <description>The GST Council recommended lowering the GST rate on works contract services supplied to government or local authorities to a reduced rate with full ITC, but that recommendation is effective only when the rate notification is amended; until amendment the existing higher rate with full ITC applies. No refund of unutilised input tax credit is available, and the same GST rate applies to contractors and subcontractors providing the same services.</description>
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