UIT Kota’s Status, Taxability of Construction & Rate Changes: AAR Rajasthan Ruling

In re Raghubala Construction Co. (GST AAR Rajasthan)

Introduction: In a recent GST ruling by the Authority for Advance Ruling in Rajasthan, key questions pertaining to the Urban Improvement Trust (UIT) Kota’s classification as a “Government Entity,” the taxability of construction services, and the impact of changes in tax rates were addressed. The ruling provides crucial insights into the GST implications for businesses engaged in works contracts, particularly in the context of government entities.Please become a Premium member. If you are already a Premium member, login here to access the full content.