https://www.taxtmi.com/caselaws?id=361636 A State-established development authority performing urban development functions under State control was treated as a Governmental Authority for GST purposes, so rejuvenation and related predominantly civil original works for public development fell within the concessional works contract entry in Notification No. 11/2017-Central Tax (Rate), as amended. The ruling also applied the clarified rate position to the subcontractor leg, accepting that subcontracted works contract services relating to the same taxable main contract attract the same GST rate where the notification specifically so provides. The contract was therefore treated as eligible for the concessional rate, and the subcontracted portion was brought within the same rate framework. en-us Fri, 27 Apr 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361636 A State-established development authority performing urban development functions under State control was treated as a Governmental Authority for GST purposes, so rejuvenation and related predominantly civil original works for public development fell within the concessional works contract entry in Notification No. 11/2017-Central Tax (Rate), as amended. The ruling also applied the clarified rate position to the subcontractor leg, accepting that subcontracted works contract services relating to the same taxable main contract attract the same GST rate where the notification specifically so provides. The contract was therefore treated as eligible for the concessional rate, and the subcontracted portion was brought within the same rate framework. Case-Laws GST Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361636