https://www.taxtmi.com/caselaws?id=387862 The Authority for Advance Ruling determined that the subcontracts for works contract services provided by the applicant are subject to a GST rate of 18% (9% CGST + 9% SGST) under Notification No. 11/2017-Central Tax (Rate). Despite subsequent amendments introducing a 12% GST rate for certain works contracts supplied to government entities, the AAR found that the applicant's services did not qualify for the revised rate. Therefore, the applicant's transactions remain taxable at the original 18% rate, unaffected by the amendments to the notification. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387862 The Authority for Advance Ruling determined that the subcontracts for works contract services provided by the applicant are subject to a GST rate of 18% (9% CGST + 9% SGST) under Notification No. 11/2017-Central Tax (Rate). Despite subsequent amendments introducing a 12% GST rate for certain works contracts supplied to government entities, the AAR found that the applicant's services did not qualify for the revised rate. Therefore, the applicant's transactions remain taxable at the original 18% rate, unaffected by the amendments to the notification. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387862