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Rate of gst for maintenance contracts

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(Querist)
09 May 2018 Dealer provides works contract services (machinery maintenance) to corporation offices, ie., government offices. GST rate for this is 12%. He also provides only services (no goods) to these corporation offices. What is the GST rate for such service only services provided by the assessee? Whether it is 18% or 12%?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
09 May 2018 18% GST applicable on such services..
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