https://www.taxtmi.com/caselaws?id=755974 Kerala AAR ruled that GST rate determination for works contract services provided to Kerala State Transport Project (KSTP) for road and bridge construction depends on supply timing. Services supplied before 18.07.2022 attract 12% GST (6% CGST + 6% SGST), while services supplied from 18.07.2022 onwards attract 18% GST. The ruling clarified that such construction services for public use fall under standard GST rates rather than requiring determination of KSTP's governmental status, as this question fell outside AAR's statutory scope under Section 97(2) of CGST Act. en-us Wed, 14 Feb 2024 00:00:00 +0530 Wed, 07 May 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755974 Kerala AAR ruled that GST rate determination for works contract services provided to Kerala State Transport Project (KSTP) for road and bridge construction depends on supply timing. Services supplied before 18.07.2022 attract 12% GST (6% CGST + 6% SGST), while services supplied from 18.07.2022 onwards attract 18% GST. The ruling clarified that such construction services for public use fall under standard GST rates rather than requiring determination of KSTP's governmental status, as this question fell outside AAR's statutory scope under Section 97(2) of CGST Act. Case-Laws GST Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755974