Jaipur Development Authority is Govt Authority for Charging of GST: AAR

In re TATA Projects Limited – SUCG Consortium (AAR Rajasthan)

Issue- The issue involved in this case is, whether Jaipur Development Authority is covered under the status of Government Authority/ Entity or not? and the nature of Services provided under the contract are covered under Sl.no.3(vi)(a) of notification no. 11/2017-Central Tax (Rate) dt. 28th June 2017 amended with notification no.24/2017-Central Tax (Rate) dated 21.09.2017 and further amended with notification no. 31/2017-Central Tax (Rate) dated 13.10.2017 or not? What is the GST rate applicable on subcontractor leg ?

Held- The Services provided by M/s TPL – SUCG Consortium to Jaipur Development Authority under Contract awarded to them are covered under Notification no. 11/2017 – Central Tax (Rate) dt. 28th June 2017 and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under the said contract. This rate is also applicable to the sub-contractor leg under the said contract as inserted in the Notification no. 01/2018 dt. 25th January.

FULL TEXT OF AAR RULING IS AS FOLLOWS:

(A) SUBMISSION OF APPLICANT

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