Case Law Details
In re Dee Vee Projects Ltd. (GST AAR Madhya Pradesh)
Q1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier?
Ans: In respect of Question regarding the rate of tax applicable on the Composite Supply of Works Contract, we are unable to answer the question on account of insufficient information provided by the applicant.
Q2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification no. 11/2017-Central Tax (Rate) dated 28 June 2017, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also:
i. The Notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 has been amended by:
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