Gst on work contract service towards maintenance of residential complex of ongc

Services provided to the government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration to a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 is taxable at the rate of 12% (refer sl.no. 3(vi)(c) of Notification No.11/2017-CT(Rate) as amended).

ONGS is government entity. Therefore, rate of tax in the present case is 12%.

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