https://www.taxtmi.com/caselaws?id=373320 A works contract supplied to a Government Entity qualifies for the concessional GST rate only when it is procured for an entrusted governmental function and the project is predominantly non-commercial. Construction of the multi-modal inland waterways terminal was treated as original work, but the project created infrastructure for commercial use and user charges were treated as business proceeds rather than credited to the Consolidated Fund. The non-commercial condition was therefore not met, so the concessional entry did not apply and the supply fell under the residual works contract rate. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373320 A works contract supplied to a Government Entity qualifies for the concessional GST rate only when it is procured for an entrusted governmental function and the project is predominantly non-commercial. Construction of the multi-modal inland waterways terminal was treated as original work, but the project created infrastructure for commercial use and user charges were treated as business proceeds rather than credited to the Consolidated Fund. The non-commercial condition was therefore not met, so the concessional entry did not apply and the supply fell under the residual works contract rate. Case-Laws GST Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373320