GST Rates for Government Works Contracts: 12% till 31/12/2021, 18% from 01/01/2022

In re Ray Constructions Limited (GST AAR Kerala)

Introduction: The Authority for Advance Ruling, Kerala, has issued a detailed order concerning the GST rate applicable to works contract services awarded by Kerala State Film Development Corporation to Ray Constructions Limited. This analysis explores the contentions of the applicant, the officer’s comments, personal hearing details, and the authority’s discussion leading to the conclusion.

Detailed Analysis:

1. Applicant’s Contentions:

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