GST WORKS CONTRACTS IN RESPECT OF PUBLIC UTILITY BUILDING

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....ST WORKS CONTRACTS IN RESPECT OF PUBLIC UTILITY BUILDING<br> Query (Issue) Started By: - giri gattupalli Dated:- 26-8-2025 Last Reply Date:- 27-8-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Respected Sir, One of my client executed works contract for Tirumala Tirupathi Devasthanams for Peligrim accommodation building in the year 2020 and paid GST @&nbsp; 12% and now the GST Depart....

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....ment is asking for 18% rate of tax as the TTD is not a Government Department and I request to you please clarify the rate of tax whether it is 12% or 18% in respect of works contract provided for construction of public utility building. Thanking you Sir, Reply By Shilpi Jain: The Reply: Whether the demand is raised u/s 73 or 74? In case of allegation of fraud see if you can contest that there i....

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....s no suppression in the present case so the demand is time barred. Reply By giri gattupalli: The Reply: thank you madam. please confirm rate of tax above discussed instance . works contract is in relation to public utility and accomodation&nbsp; building in tirumala . and TTD&nbsp; is not a govt entity and has a GST NO also. thank you Reply By Pinnacle Tax Advisor: The Reply: Composite supply....

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.... of works contract as defined in clause (119) of Section of CGST Act, 2017, provided to other than the central government or state government, is liable to GST @18% Reply By Sadanand Bulbule: The Reply: Legal Position 1. Entry 3(vi) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 (as amended): GST @ 12% is applicable on works contract services provided to the Central Government, State ....

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....Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction of educational, clinical, art or cultural establishment, or residential complex predominantly meant for self-use or use of staff, etc. 2. TTD status: TTD is a statutory autonomous trust, created under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments....

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.... Act.&nbsp; It is not a Government department. Courts have held that such Devasthanams are not "Government" or "Governmental Authority", though they may be a "public religious institution". 3. General Works Contract Rate: Where the recipient is not Government / Governmental authority, the concessional 12% rate does not apply. The applicable rate is 18% (9% CGST + 9% SGST) on works contract servi....

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....ces [residuary entry under Notification No. 11/2017].<br> Discussion Forum - Knowledge Sharing ....