5% gst on works contract

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This query is : Resolved

Vaibhav Jain (Querist)

24 October 2018 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
which type of works are covered under this clause where 5% gst rate is applicable please clarify with example and whether input is available or not

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

24 October 2018 Road formation, bund formation and dam works will fall under this clause. ITC available.

Vaibhav Jain

Vaibhav Jain (Querist)

25 October 2018 road dam are specifically given under 12%
which type of work covered under 12% & dig farm pond under mukhayamantri jal swavlamban yojna under PWD contract are pure services falling nil rated or if not pure services taxable at which rate

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

25 October 2018 If it falls under this it's exempt.
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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.

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