18% GST payable on executing works for Governmental Entity or Authority

In re KPC Projects Limited (GST AAR Telangana)

M/s. KPC Projects limited are executing works to Telangana State Tourism Development Corporation limited (Government entity) and desirous of ascertaining the rate of tax under CGST & SGST on their supplies.

Questions raised:

1. In view of the services provided by the applicant to TSTDC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of th

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