18% GST payable on construction work contract services to UP Jal Nigam

In re Elegant Infra Developers (GST AAR Uttar Pradesh)

AAR held that 18% GST payable on non-commercial establishments construction work contract services provided to construction & Design Services Division of Uttar Pradesh Jal Nigam

Question- With effect from 01.01.2022, whether the work contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the construction & Design Services Division 0f the Uttar Pradesh Jal N

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