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?
CAclubindia
