https://www.taxtmi.com/caselaws?id=397577 The ruling determined that the construction company is eligible for a concessional GST rate of 12% for works contracts awarded by government entities like the Vikram Sarabhai Space Centre and Mis. Infrastructure Kerala Ltd. The contracts involving supply of materials and services fall under the definition of works contracts per the CGST Act, 2017. Notification No. 11/2017 - Central Tax (Rate) specifies the applicable rate for such contracts to be 12% GST (6% CGST and 6% SGST) for projects awarded by Central or State Government bodies, including those related to specific projects like building construction and medical college development. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397577 The ruling determined that the construction company is eligible for a concessional GST rate of 12% for works contracts awarded by government entities like the Vikram Sarabhai Space Centre and Mis. Infrastructure Kerala Ltd. The contracts involving supply of materials and services fall under the definition of works contracts per the CGST Act, 2017. Notification No. 11/2017 - Central Tax (Rate) specifies the applicable rate for such contracts to be 12% GST (6% CGST and 6% SGST) for projects awarded by Central or State Government bodies, including those related to specific projects like building construction and medical college development. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397577