https://www.taxtmi.com/forum/issue?id=117699 Concessional GST applicability to works contracts depends on whether the recipient is within the preserved categories - Central Government, State Government, Union Territory or local authority - after Notification 15/2021 removed 'government authority' and 'government entity'. One view holds municipal corporations and PWDs remain eligible as local authority and State Government respectively; another contends the omitted, separately defined terms may have been intentionally excluded, so careful reference to definitions in the rate/exemption notifications is necessary to determine entitlement. en-us Tue, 14 Dec 2021 15:57:59 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117699 Concessional GST applicability to works contracts depends on whether the recipient is within the preserved categories - Central Government, State Government, Union Territory or local authority - after Notification 15/2021 removed 'government authority' and 'government entity'. One view holds municipal corporations and PWDs remain eligible as local authority and State Government respectively; another contends the omitted, separately defined terms may have been intentionally excluded, so careful reference to definitions in the rate/exemption notifications is necessary to determine entitlement. Discussion-Forum GST Tue, 14 Dec 2021 15:57:59 +0530 https://www.taxtmi.com/forum/issue?id=117699