https://www.taxtmi.com/caselaws?id=450477 AAR Kerala ruled that works contract services for construction of Sree Narayana Guru Cultural Complex at Kollam by contractor for Kerala State Film Development Corporation constitutes supply of service under CGST Act 2017. The corporation qualifies as governmental authority. Construction services for cultural establishment attract GST at 12% (6% CGST + 6% SGST) for supply time before 01.01.2022, and 18% for supply time on or after 01.01.2022 per relevant notifications. en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450477 AAR Kerala ruled that works contract services for construction of Sree Narayana Guru Cultural Complex at Kollam by contractor for Kerala State Film Development Corporation constitutes supply of service under CGST Act 2017. The corporation qualifies as governmental authority. Construction services for cultural establishment attract GST at 12% (6% CGST + 6% SGST) for supply time before 01.01.2022, and 18% for supply time on or after 01.01.2022 per relevant notifications. Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450477