https://www.taxtmi.com/caselaws?id=779988 AAR held the applicant and the recipient do not qualify as a Union territory or local authority for GST purposes, so contracts previously eligible under Notification cl. 3(vi) at 12% lost that benefit after amendments. Until 01 Jan 2022 such works contracts attracted 12%; Notification changes effective 01 Jan 2022 removed governmental entities from cl. 3(vi) and cl. 3(vi) was omitted w.e.f. 18 Jul 2022. Consequently the applicant's works contract supplies (including installation with O&M) are taxable as composite works contracts and attract 18% GST from 01 Jan 2022 (and thereafter). en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779988 AAR held the applicant and the recipient do not qualify as a Union territory or local authority for GST purposes, so contracts previously eligible under Notification cl. 3(vi) at 12% lost that benefit after amendments. Until 01 Jan 2022 such works contracts attracted 12%; Notification changes effective 01 Jan 2022 removed governmental entities from cl. 3(vi) and cl. 3(vi) was omitted w.e.f. 18 Jul 2022. Consequently the applicant's works contract supplies (including installation with O&M) are taxable as composite works contracts and attract 18% GST from 01 Jan 2022 (and thereafter). Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779988