Case Law Details
Case Name : In re M/s. Mary Matha Construction Company. (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re M/s. Mary Matha Construction Company (GST AAR Kerala)
i) Supply of works contracts awarded by Government attracts 12% GST. ii) Supply of works contracts awarded by the Central University of Kerala attracts 12% GST. and iii) Supply of work awarded by M/s. HLL Infra Tech Services Ltd. for the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
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work contract awarded by Govt to A is attract gst @ 12%, if A sub contracts work to B then also it will attract GST @ 12%. because work contract services to main contractor is @12%.
Now B given work to C on sub contract Now what will be the rate in this case.
It was learnt that during the October 2018, another amendment came under GST, which was about that GST on the matter of Govt contract is under consideration of Govt. and no other news came, if any amendment please confirm