https://www.taxtmi.com/caselaws?id=426571 Works contract services supplied to the Bangalore Water Supply and Sewerage Board were examined under the amended GST notification for supplies to a local authority, Governmental Authority or Government Entity. The Board was treated as a Governmental Authority because it was constituted under State legislation and performed municipal functions relating to water supply and sanitation. However, after Notification No. 22/2021-Central Tax (Rate), the concessional entry applied only to supplies made to the Central Government, State Government, Union territory or a local authority, not to a Governmental Authority. As a result, the concessional rate ceased from 01.01.2022 and the services fell under the residual construction services entry, attracting GST at 18%. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426571 Works contract services supplied to the Bangalore Water Supply and Sewerage Board were examined under the amended GST notification for supplies to a local authority, Governmental Authority or Government Entity. The Board was treated as a Governmental Authority because it was constituted under State legislation and performed municipal functions relating to water supply and sanitation. However, after Notification No. 22/2021-Central Tax (Rate), the concessional entry applied only to supplies made to the Central Government, State Government, Union territory or a local authority, not to a Governmental Authority. As a result, the concessional rate ceased from 01.01.2022 and the services fell under the residual construction services entry, attracting GST at 18%. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426571