GST & ITC on operation & maintenance work of Municipality

In re Khilari Infrastructure Private Limited (GST AAR Maharashtra) Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation. Answer : – Under GST Act, 2017, their services attracted CGST & SGST @ 9% each with effect from 01.07.2017 and CGST & SGST @ 6% each with effect from 22.08.2017. Post 25.01.2018, their services would be exempt only subject to fulfilment of conditions that the value of supply of goods does not exceed 25% of value of composite supply. Question-2– Admissibility of ITC (input Credit tax) of pur...