Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.

Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope. https://www.taxtmi.com/highlights?id=104168 Specified composite works contract services supplied to the Government or a local authority for pipelines, conduits or plants for water supply, water treatment, or sewerage treatment or disposal attracted GST at 12% (6% CGST and 6% SGST) on 1 June 2022 under the concessional entry then in force. Omission of that entry from 18 July 2022 did not alter the rate on the queried date. A contractual entitlement to recover additional tax caused by a GST-rate increase falls outside advance-ruling jurisdiction because it is not among the exhaustively listed matters on which a ruling may be sought; the reimbursement question was therefore not answered. en-us Fri, 25 Sep 2026 08:16:32 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope. https://www.taxtmi.com/highlights?id=104168 Specified composite works contract services supplied to the Government or a local authority for pipelines, conduits or plants for water supply, water treatment, or sewerage treatment or disposal attracted GST at 12% (6% CGST and 6% SGST) on 1 June 2022 under the concessional entry then in force. Omission of that entry from 18 July 2022 did not alter the rate on the queried date. A contractual entitlement to recover additional tax caused by a GST-rate increase falls outside advance-ruling jurisdiction because it is not among the exhaustively listed matters on which a ruling may be sought; the reimbursement question was therefore not answered. Highlights GST Fri, 25 Sep 2026 08:16:32 +0530 https://www.taxtmi.com/highlights?id=104168