18% GST applicable on works contract services to Uttar Pradesh Jal Nigam

In re Suez India Private Limited (GST AAR Uttar Pradesh) Question-1 Whether the services provided as a Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws? Answer-1- Replied in affirmative. by way of Notification No. 15/2021-Central Tax (Rate) dated November 18, 2021, the lower rate of tax of 12% provided by Entry 3(iii) of Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017, was restricted to works contract supplied to Central Government, State Government, Union territory and a local authority only. As the UPJN does not qua...