https://www.taxtmi.com/forum/issue?id=120390 Notification entry granting a concessional rate applies only when the recipient is a government, governmental authority, local authority or government entity; a statutory autonomous trust like the Devasthanam is not a government entity, so the concessional rate does not apply and the works contract supplied to such recipient is taxable at the general rate for composite works contract services. en-us Tue, 26 Aug 2025 12:49:28 +0530 Wed, 27 Aug 2025 19:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120390 Notification entry granting a concessional rate applies only when the recipient is a government, governmental authority, local authority or government entity; a statutory autonomous trust like the Devasthanam is not a government entity, so the concessional rate does not apply and the works contract supplied to such recipient is taxable at the general rate for composite works contract services. Discussion-Forum GST Tue, 26 Aug 2025 12:49:28 +0530 https://www.taxtmi.com/forum/issue?id=120390