Work Contract in case of Govt Contract

Dear Sir

if the contract is received prior to 01.07 & work & payment is done afterwards then u have to pay gst on the whole biling amout.

there is no issue whether the dept is reg under gst or not .just left blank the gstn column in that case.

applicable rate is 18%

u will get the whole ITC of material & input services used therein the contract

Rate of tax would be 12% for work contract service supplied to government authority in respect of maternity ward as per updated notification 11/2017.

The relevant part of notification is presented below-

vi) [Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided]12 to the Central Government, State Government, Union Territory, [a local authority, a Governmental Authority or a Government Entity]13 by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of

(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment

agreed with above 12 % tax rate