https://www.taxtmi.com/caselaws?id=447254 The ruling states that Urban Improvement Trust, Kota does not qualify as a Government Entity for the GST entry relied upon, so the concessional treatment linked to that status is unavailable. It further concludes that construction of a Community Hall for the Trust is a taxable works contract service, with no exemption available on the facts found under the amended rate notification. On the rate-change issue, the applicable GST rate is determined by the time of supply under the CGST Act, so the amended rate applies prospectively from 01.01.2022, while supplies whose time of supply arose earlier remain under the previous rate. en-us Fri, 01 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447254 The ruling states that Urban Improvement Trust, Kota does not qualify as a Government Entity for the GST entry relied upon, so the concessional treatment linked to that status is unavailable. It further concludes that construction of a Community Hall for the Trust is a taxable works contract service, with no exemption available on the facts found under the amended rate notification. On the rate-change issue, the applicable GST rate is determined by the time of supply under the CGST Act, so the amended rate applies prospectively from 01.01.2022, while supplies whose time of supply arose earlier remain under the previous rate. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447254