GST TAX ON GOVT SUPPLY

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An assessee is trading in building material like sand, cement etc. and selling these items to local authority i.e. Gram Panchayat.
Is this sale will attract GST ??? If yes, then how GST on this transaction will be calculated and collected for payment??
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You can refer the following blog post to know more:

https://rajanmodi.com/2018/02/21/gst-return-filing-procedure-everything-need-know/

Yes GST will be applicable @ 12%

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