Mr. A's service is taxable at 18% for periods prior to September 22, 2025, and at the revised rate of 5% thereafter under GST 2.0. The exemption for municipal services typically does not extend to sub-contractors billing private entities, even if the end-client is a Municipality.
Karia Overseas
Ahmedabad
CA
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Open Co Consulting LLP
New Delhi
B.Com
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