GST RATE ON JCB PROVIDE TO MUNICIPAL CORPORATION

GST RATE ON JCB PROVIDE TO MUNICIPAL CORPORATION is 5% or other rate
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Quick Summary
GST on providing JCB to a Municipal Corporation depends on nature of supply. If treated as rental with operator, GST may apply at 12%. In some cases, exemption may apply for services to government authorities under specific notifications.

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 

 

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