https://www.taxtmi.com/caselaws?id=422027 AAR Maharashtra ruled that the applicant providing composite supply of works contract for hospital construction to a government entity was not eligible for concessional 12% GST rate under S.No. 3(vi) of Notification No. 11/2017-Central Tax (Rate). Due to amendments effective from 01.01.2022 via Notification No. 15/2021-CTR, the construction services fall under residuary clause (xii) of S.No. 3, attracting 18% GST rate on taxable value instead of the sought concessional rate. en-us Wed, 04 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422027 AAR Maharashtra ruled that the applicant providing composite supply of works contract for hospital construction to a government entity was not eligible for concessional 12% GST rate under S.No. 3(vi) of Notification No. 11/2017-Central Tax (Rate). Due to amendments effective from 01.01.2022 via Notification No. 15/2021-CTR, the construction services fall under residuary clause (xii) of S.No. 3, attracting 18% GST rate on taxable value instead of the sought concessional rate. Case-Laws GST Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422027