https://www.taxtmi.com/article/detailed?id=9285 Applicability of reduced GST on works contracts under Entry 3(vi)(a) depends on five conditions: the supply must be a composite works contract, provided to a government or governmental entity, constitute original works (construction/erection/commissioning), be meant predominantly for use other than commerce, industry or profession, and where supplied to a government entity, be procured in relation to work entrusted by government. The AAR found the contracts supported a predominantly commercial activity and denied the reduced rate; the author argues the decisive test should be the actual use of the services. en-us Tue, 23 Jun 2020 09:17:39 +0530 Tue, 23 Jun 2020 09:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9285 Applicability of reduced GST on works contracts under Entry 3(vi)(a) depends on five conditions: the supply must be a composite works contract, provided to a government or governmental entity, constitute original works (construction/erection/commissioning), be meant predominantly for use other than commerce, industry or profession, and where supplied to a government entity, be procured in relation to work entrusted by government. The AAR found the contracts supported a predominantly commercial activity and denied the reduced rate; the author argues the decisive test should be the actual use of the services. Articles Goods and Services Tax - GST Tue, 23 Jun 2020 09:17:39 +0530 https://www.taxtmi.com/article/detailed?id=9285