TaxTMI 
TaxTMI 
GST on Services supplied to Government authority and Government Entity
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....amend the notification published as per S.R.O. No. 370/2017. The original notification mentioned supra notifies the tax rate applicable on the supply of services under section 9 of the Kerala G.S.T. Act. The relevant portion of the proposed amendment is as detailed below. "In the said notification, in the Table, against serial number 3,- 1. in column (3), in the heading "Description of service" in items (iii), (vi),(ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted; 2. in column (3), in the heading "Description of service", in item (vii), for the words "Union territory, local authori....
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.... Government, State Government, Union territory or local authority, as the case may be. (vi) Composite supply of works contract as defined in clause (119) of section 2 of the State Goods and Services Tax Act, 2017 other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of 1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; 2. a st....
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....the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (x) Composite supply of works contract as defined in clause (119) of section 2 of the Kerala State Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Governmen....
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.... (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority 4. The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, i.e., 12% instead of 18% on works contract supplied to a Governmental Authority or a Government Entity regarding the works contract services mentioned in the corresponding entry, stands discontinued with effect from 01.01.2022. 5. Further, the Government has also issued notification No. S.R.O. 975/2021 making the following amendments to notification No. S.R.O. No....
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....territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil 7. The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, ie, 12% instead of 18% on works contract supplied to a Governmental Authority or a Government Entity regarding the works contract services mentioned in the corresponding entry, stands discontinued with effect from 01.01.2022. 8. Applicability of the revised rate of GST. • The revised rate applicable for the said supply is 18%. • T....
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....that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of 1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; 2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or 3. a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Kerala Goods and Services Tax Act, 20....