https://www.taxtmi.com/caselaws?id=421469 A subcontracted works contract for construction of IIT Bhubaneswar infrastructure is described as qualifying for the concessional GST rate of 12% under the amended Notification No. 11/2017-Central Tax (Rate) because IIT Bhubaneswar is treated as a Government entity, the buildings and hostels are for predominantly educational use, and the work is linked to an activity entrusted under the governing statute. The amended 12% rate is stated to apply from the later of the notification's effective date and the contract commencement date. The note therefore records the concessional entry's scope for educational infrastructure and the timing rule for its application. 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 A subcontracted works contract for construction of IIT Bhubaneswar infrastructure is described as qualifying for the concessional GST rate of 12% under the amended Notification No. 11/2017-Central Tax (Rate) because IIT Bhubaneswar is treated as a Government entity, the buildings and hostels are for predominantly educational use, and the work is linked to an activity entrusted under the governing statute. The amended 12% rate is stated to apply from the later of the notification's effective date and the contract commencement date. The note therefore records the concessional entry's scope for educational infrastructure and the timing rule for its application. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421469