GST Amendment Increases Rate on Government Works Contracts from 12% to 18% Effective January 2022.

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Full Text of the Document

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....GST on Services supplied to Government authority and Government Entity - 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. - Applicability of the revised rate of GST - SGST....