Government Infrastructure Services for Waterways Qualify for 12% GST Rate Under Serial No. 3(vi)(a) of GST Notification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rate of GST - the Appellant is supplying works contract services to IWAI, a government entity, for an original work that is meant for infrastructural development of waterways of India and is not meant for commerce and business - satisfies the conditions laid down under Serial No. 3(vi)(a) of the Rate Notification - GST @12%....