https://www.taxtmi.com/caselaws?id=395570 Works contract service supplied to NCBS was examined for the concessional GST rate applicable to services provided to Government, a Governmental Authority, or a Government Entity. NCBS was found to be a trust, not established by an Act or by Government, not under more than 90% Government control, and not shown to perform functions entrusted by Government. The proviso to the concessional entry was therefore not met. The service did not qualify for the lower rate and was instead taxable under the residual entry at 9% CGST and 9% KGST. en-us Wed, 20 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395570 Works contract service supplied to NCBS was examined for the concessional GST rate applicable to services provided to Government, a Governmental Authority, or a Government Entity. NCBS was found to be a trust, not established by an Act or by Government, not under more than 90% Government control, and not shown to perform functions entrusted by Government. The proviso to the concessional entry was therefore not met. The service did not qualify for the lower rate and was instead taxable under the residual entry at 9% CGST and 9% KGST. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395570