GST RATE ON JCB PROVIDE TO MUNICIPAL CORPORATION

As per the GST Act 2017, the GST rate for the supply of JCB to Municipal Corporations is 5%. This is because JCB falls under the category of goods that are used for construction or maintenance of public infrastructure, which are eligible for a reduced rate of GST under Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017.

In my view It will cover Under rental services of transport with operator . in such rental services where the cost of fuel is included in consideration charged from recipient is now attracts GST rate 12% from 18/7/2022 vide Notification 3/2022 CT rate which amending principal Notification 11/2017 CT rate

Sorry for Above reply: 

As it is provided to MC (Government authority) so in term of Notification 12/2017 CT rate under S.no. 4 it is EXEMPTED