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KLDC, a govt undertaking, classified as "Governmental Entity", subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular.

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....The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of "Governmental Entity" established and controlled by the State Government. The GST rate applicable for works executed by them for the period 01.01.2022 to 17.07.2022 is 18%, as per SGST Circular No. 01/2022 dated 19.01.2022, which discontinued the reduced tax rate of 12% for works contract services supplied to a Governmental Authority or Government Entity. The services rendered by the applicant do not qualify for the 12% rate, and the proper entry for their services is subject to 18% GST w.e.f 01.01.2022.....

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