https://www.taxtmi.com/highlights?id=79691 Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways. en-us Wed, 24 Jul 2024 07:39:23 +0530 Wed, 24 Jul 2024 07:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79691 Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways. Highlights GST Wed, 24 Jul 2024 07:39:23 +0530 https://www.taxtmi.com/highlights?id=79691