Case Law Details
In re Naachimaar Engineering Constructions (GST AAR Tamilnadu)
Introduction In recent times, the GST rate applied to works contracts has garnered attention, especially in the context of smart city projects. One such case is the application of GST to the works contract provided to Tirunelveli Smart City Limited, as discussed in the “Naachimaar Engineering Constructions” GST AAR Tamilnadu.
Detailed Analysis
1. Background of the Case The case revolves around determining the GST rate for the works contract services provided to both Tamil Nadu Urban Habitat Development Board and Tirunelveli Smart City Limited, especially after the amendment of Notification No. 11/2017 C.T (Rate) dated 28.06.2017 by Notification No. 15/2021 C.T.(Rate) effective from 01.01.2022.
2. The Question at Hand The central query is the applicable tax rate for services provided by the applicant to the aforementioned entities, specifically from 01.01.2022.
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