https://www.taxtmi.com/caselaws?id=440299 AAR Kerala ruled on GST classification and rates for jetty construction works by a port trust for Indian Navy. The authority held that the supply constituted a works contract treated as service supply under CGST Act. The port trust, being a government entity, was denied full exemption under Notification 12/2017 as consideration wasn't received as grants from Central Government. However, concessional 12% GST rate under Notification 24/2017 was applicable for services supplied between 21.09.2017 and 17.07.2022. Post 18.07.2022, standard 18% GST rate applies following notification amendments. The ruling clarified tax liability periods and rates for ongoing construction project. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440299 AAR Kerala ruled on GST classification and rates for jetty construction works by a port trust for Indian Navy. The authority held that the supply constituted a works contract treated as service supply under CGST Act. The port trust, being a government entity, was denied full exemption under Notification 12/2017 as consideration wasn't received as grants from Central Government. However, concessional 12% GST rate under Notification 24/2017 was applicable for services supplied between 21.09.2017 and 17.07.2022. Post 18.07.2022, standard 18% GST rate applies following notification amendments. The ruling clarified tax liability periods and rates for ongoing construction project. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440299