GST on Supply of Works Contract services to Nagar Nigam (Local Authority)

In re Amnex Infotechnologies Pvt. Ltd (GST AAR Gujarat) What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority) and what is the correct HSN / SAC code? We find the subject Contract Agreement, as enumerated in the brief facts, is a Works Contract Agreement, involving supply of goods and services for implementation of the Project. Vide Schedule II(6)(a) CGST Act, Supply of Works Contract shall be treated as a supply of service. We find that the service recipient is Shahjahanpur Nagar Nigam, Uttar Pradesh which is a local a...