Rate of tax

This discussion clarifies the Goods and Services Tax (GST) rates applicable to Kudimaramathu works under the TNGST Act 2017. Kudimaramathu refers to the rejuvenation of minor irrigation tanks and ponds. The applicable GST rate depends on the extent of human involvement: 5% GST is charged if human labour constitutes over 75% of the work, while 12% GST applies if human involvement is less than 75%.