https://www.taxtmi.com/caselaws?id=436513 The AAR, Tamil Nadu ruled on GST classification for civil contract services provided to IIT Madras. Initially, services to IIT Madras qualified for 12% GST rate under Serial No. 3(vi) of Notification 11/2017 as IIT Madras constituted a Government Entity. However, following amendments through Notifications 15/2021 and 22/2021 effective January 1, 2022, the terms "Governmental Authority" and "Government Entity" were deleted from the notification. Consequently, services to IIT Madras now attract 18% GST rate under Serial No. 3(xii), as the concessional rate no longer applies to government entities. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436513 The AAR, Tamil Nadu ruled on GST classification for civil contract services provided to IIT Madras. Initially, services to IIT Madras qualified for 12% GST rate under Serial No. 3(vi) of Notification 11/2017 as IIT Madras constituted a Government Entity. However, following amendments through Notifications 15/2021 and 22/2021 effective January 1, 2022, the terms "Governmental Authority" and "Government Entity" were deleted from the notification. Consequently, services to IIT Madras now attract 18% GST rate under Serial No. 3(xii), as the concessional rate no longer applies to government entities. Case-Laws GST Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436513