https://www.taxtmi.com/caselaws?id=447589 The AAR, UP ruled on GST rate applicability for civil construction contracts with government departments. The applicant was awarded a redevelopment contract by Aligarh Smart City Limited dated 23.12.2021. Initially, works contract services were taxable at 12% under Notification 11/2017-CT (Rate). However, the rate was enhanced to 18% w.e.f 18.07.2022 vide Notification 03/2022. The AAR held that for ongoing continuous services, Section 14 of CGST Act, 2017 applies. Where advances are received or invoices raised before 18.07.2022, 12% GST rate applies; for advances/invoices after 18.07.2022, 18% rate applies. en-us Mon, 11 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447589 The AAR, UP ruled on GST rate applicability for civil construction contracts with government departments. The applicant was awarded a redevelopment contract by Aligarh Smart City Limited dated 23.12.2021. Initially, works contract services were taxable at 12% under Notification 11/2017-CT (Rate). However, the rate was enhanced to 18% w.e.f 18.07.2022 vide Notification 03/2022. The AAR held that for ongoing continuous services, Section 14 of CGST Act, 2017 applies. Where advances are received or invoices raised before 18.07.2022, 12% GST rate applies; for advances/invoices after 18.07.2022, 18% rate applies. Case-Laws GST Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447589