GST provisions are inconsistent with service tax provision, Amendment required in Notification No. 20/2017-Central Tax (Rate), Notification No. 24/2017-Central Tax (Rate)
Big relief to Govt. Contractors from GST rate cut on works contracts and Construction related service provided to Central Government, State Government, Union Territory, a local authority or a governmental authority.
Section 159, the goods and/ or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.
