GST RAte for " Toilet Block Maintenance at National Highways"
This query is : Resolved
02 October 2021
What is the GST rate for " Toilet Block Maintenance at National Highways"(a sanitation service- involving Cleaning of toilets using Cleaning materials like Bleaching Powder & Phenyle etc.)
GST rate 12% or 18%
The work Order Received By My client Mention the GST Rate as 12% ..the Stand is its a service Related to NHAI .. But my Contention is this Service comes under SAC 998539 for which GST Rate is 18%..
I request to share your Views as to which is the Correct GST Rate
GST rate 12% or 18%
The work Order Received By My client Mention the GST Rate as 12% ..the Stand is its a service Related to NHAI .. But my Contention is this Service comes under SAC 998539 for which GST Rate is 18%..
I request to share your Views as to which is the Correct GST Rate
02 October 2021
'Service related to NHAI' would fall under 'work contract to Governmental agencies (Sac 9954), which attracts 12% GST...
03 October 2021
Thank you sir for your reply
Can you please send me any related notification
Can you please send me any related notification
03 October 2021
From the query, I derived the service part....... i.e. "Service related to NHAI"
No other notification.
All the different 'work contracts' supply to Government fall under 12% slab......
No other notification.
All the different 'work contracts' supply to Government fall under 12% slab......
03 October 2021
Thanks for your reply again Sir
But it's not a works contract nor it involves any construction Activity..
It involves only cleaning of Toilet Blocks that's it...it can be taken as pure man power supply for cleaning services...so is the confusion as to the GST rate
But it's not a works contract nor it involves any construction Activity..
It involves only cleaning of Toilet Blocks that's it...it can be taken as pure man power supply for cleaning services...so is the confusion as to the GST rate
03 October 2021
Yes, you are right, but the main intention of NHAI is to construct roads and maintain them. They are not in the business of sewage cleaning etc... So that may be the reason that they themselves have suggested the rate.
03 October 2021
Thanks for your prompt reply again Sir..
The work order is not given by NHAI..
But it's given by principal Contractor..my client is subcontractor...
So we can't believe that they will be correct..
The work order is not given by NHAI..
But it's given by principal Contractor..my client is subcontractor...
So we can't believe that they will be correct..
03 October 2021
1. The Authority for Advance Rulings (AAR), Maharashtra ruled that 12 percent Goods and Services Tax (GST) would be applicable to the services provided by sub-contractors to the main contractors in respect of Works Contract Services pertaining to Railways.
also read: https://taxguru.in/goods-and-service-tax/gst-contract-services-sub-contractor-govt-project-25-01-2018.html
also read: https://taxguru.in/goods-and-service-tax/gst-contract-services-sub-contractor-govt-project-25-01-2018.html
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