Sub-contractor's works contract with main contractor for government services reclassified after 01.01.2022 due to Notification No. 11/2021-CTR.

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Full Text of the Document

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....Classification of goods - rate of tax - The Composite supply of works contract is provided by the applicant sub-contractor to the main contractor who is further providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or Government Entity - the impugned supply of the applicant is covered under Sr.No. 3(x) f Notification No. 11/2017-CTR dated 20.06.2017 as amended from time to time. - with effect from 01.01.2022, the impugned services supplied by the applicant will not be covered under Sr. No. 3 (x) of Notification No. 11/2021-CTR dated 28.06.2017 as amended from time to time. - AAR....