Finance/Compliance Consultant
75870 Points
Posted on 08 November 2026
Works contract for a government housing corporation:
• Works contracts for government entities (or governmental authorities) for civil structures not meant for commerce had a concessional 12% rate (Notf 11/2017 entry 3(vi)). This was withdrawn for entities from 18 July 2022 (rates for government entities moved to 18%), except for specified works (e.g. historical monuments, canals, pipelines for water, low-cost housing).
• For Haryana Police Housing Corporation (a State government company): if it qualifies as a "governmental authority" (90%+ government-owned, set up to carry out Article 243W functions), the concessional rate might apply only for specified items. Most works now attract 18%.
• Check whether the specific work falls in any concessional entry. Otherwise the default is 18%.