Concessional rate of GST

Originally posted by : Subhajit Bose
	If a composite contract for setting up street lights is awarded by any municipal corporation, will 12% or 18% rate of GST be applicable?

12 %

Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public

Originally posted by : Subhajit Bose
	@ Ravi- nowhere it is stated that it is applicable for installation of street lights

Than 18 % Apply

It fall under the work contract & rate for supply of same to Govt is 12%

But ,
As per Notification 2/2018 CT (R, )ITS.EXEMPTED
if your supply Constitutes supply of goods and services in which
the value of supply of goods constitutes not more
than 25 per cent. of the value of the said composite
supply provided to the Central Government, State
Government or Union territory or local authority
or a Governmental authority or a Government
Entity 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.