GST on work contracts of Hyderabad Metropolitan Water Supply & Sewerage Board

In re Power Solutions (GST AAR Telangana)

M/s. Power Solutions is executing work contracts including material & services and services for Hyderabad Metropolitan Water Supply and Sewerage Board (governmental authority) & is desirous of obtaining clarification regarding the rate of tax on such works.

AAR held:-

a. For works contract including material & services the rate of tax applicable upto 31.12.2021 is 6% of CGST & 6% of SGST, and from 01.01.2022 the rate of tax i

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