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GST RATE ON WORKS CONTRACTORS
Dear sir, w.e.f 01.01.2022 GST rate on works contract services to Govt authority and Govt Entity will attract 18% rate and no change in rate i.e 12% rate for Central Govt/State Govt/Local authority works. In this context please explain what rate is applicable for Military engineer services (Army) and provide examples for what comes under Central Govt/ State Govt and Govt Authority?
Replies (1)
Its central government , come under ministry of defence, hence there is no change in GST rate for the same.
Kindly Refer Notification 12/2017 CT (R) under definition section
Kindly Refer Notification 12/2017 CT (R) under definition section
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