In absence of conclusive proof that the work pertains to government, Contracts of SKG-JK-NMC Associates (JV) are not covered under concessional rate of 12% instead of 18%

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Last updated: 20 January 2021
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The Gujarat Authority for Advance Ruling has determined that SKG-JK-NMC Associates (JV) cannot claim a concessional GST rate of 12% on their works contracts. The ruling states that without conclusive proof that the work pertains to the government, the standard GST rate of 18% will apply. This decision was made in the absence of sufficient evidence demonstrating the government's direct involvement in the specific contracts awarded by RITES Ltd.

Court :
Gujrat AAR

Brief :
The applicant is engaged in the execution of Works Contract of ‘Construction of Pavement, Track Work, Warehouse, Admin Building, E&M works and other miscellaneous works at Khodiyar, Gandhinagar, Gujarat awarded by M/s RITES Ltd..

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/36/2020

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1999
(Excl. of GST ₹359)

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3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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