https://www.taxtmi.com/caselaws?id=434569 The AAR Karnataka ruled that Bengaluru Water Supply and Sewerage Board (BWSSB) qualifies as a governmental authority since it was established by state legislation to perform municipal functions under Article 243W of the Constitution, specifically water supply and sewerage services listed in the 12th Schedule. Regarding GST rates, the authority determined that works contract services for sewage treatment provided to BWSSB after January 1, 2022, fall under entry 3(xii) of Notification No. 11/2017 and attract 18% GST rate. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434569 The AAR Karnataka ruled that Bengaluru Water Supply and Sewerage Board (BWSSB) qualifies as a governmental authority since it was established by state legislation to perform municipal functions under Article 243W of the Constitution, specifically water supply and sewerage services listed in the 12th Schedule. Regarding GST rates, the authority determined that works contract services for sewage treatment provided to BWSSB after January 1, 2022, fall under entry 3(xii) of Notification No. 11/2017 and attract 18% GST rate. Case-Laws GST Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434569