https://www.taxtmi.com/caselaws?id=421469 Subcontracted works contract services for constructing educational infrastructure qualify for the concessional 12% GST rate where the recipient is a Government entity, the structures are predominantly for educational use, and the work relates to a function entrusted by Government. IIT Bhubaneswar was treated as a Government entity, and construction of campus buildings and hostels met the educational-use and entrusted-function conditions. The concessional entry also extends to eligible subcontract supplies. The amended rate applies from the later of the amending notification's effective date and the contract commencement date. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421469 Subcontracted works contract services for constructing educational infrastructure qualify for the concessional 12% GST rate where the recipient is a Government entity, the structures are predominantly for educational use, and the work relates to a function entrusted by Government. IIT Bhubaneswar was treated as a Government entity, and construction of campus buildings and hostels met the educational-use and entrusted-function conditions. The concessional entry also extends to eligible subcontract supplies. The amended rate applies from the later of the amending notification's effective date and the contract commencement date. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421469