https://www.taxtmi.com/caselaws?id=427001 AAR Telangana ruled on GST rates for works contract services provided to government entities. The applicant sought concessional 6% GST rate under Notification 11/2017 Entry 3(vi). The Authority held that phrases "Government Entity" and "Governmental Authority" were deleted from Entry 3(vi) effective January 1, 2022. Consequently, works executed for government entities/authorities from that date attract 9% CGST and 9% SGST each under Entry 3(xii), not the concessional 6% rate previously applicable. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427001 AAR Telangana ruled on GST rates for works contract services provided to government entities. The applicant sought concessional 6% GST rate under Notification 11/2017 Entry 3(vi). The Authority held that phrases "Government Entity" and "Governmental Authority" were deleted from Entry 3(vi) effective January 1, 2022. Consequently, works executed for government entities/authorities from that date attract 9% CGST and 9% SGST each under Entry 3(xii), not the concessional 6% rate previously applicable. Case-Laws GST Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427001