https://www.taxtmi.com/caselaws?id=429303 Works contract services for construction and extension of immovable property qualified for concessional GST because the recipient institution was treated as a governmental authority, being State-controlled and engaged in a public health function entrusted to municipalities and panchayats. The supply was also within the works contract category involving construction in execution of a contract. The concessional 12% rate applied up to 31.12.2021 under the then-current notification entry, but the amended entry effective from 01.01.2022 withdrew that concession for this category, so the higher 18% rate applied thereafter. en-us Mon, 27 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429303 Works contract services for construction and extension of immovable property qualified for concessional GST because the recipient institution was treated as a governmental authority, being State-controlled and engaged in a public health function entrusted to municipalities and panchayats. The supply was also within the works contract category involving construction in execution of a contract. The concessional 12% rate applied up to 31.12.2021 under the then-current notification entry, but the amended entry effective from 01.01.2022 withdrew that concession for this category, so the higher 18% rate applied thereafter. Case-Laws GST Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429303