Utttar Pradesh Jal Nigam is not a Local authority; 18% GST applicable on works contract services

In re The Indian Hume Pipes Company Ltd. (GST AAAR Uttar Pradesh) 18% GST applicable to works contract services provided to UP Jal Nigam The AAAR, Uttar Pradesh in the case of M/s the Indian Hume Pipes Company Ltd. (Appeal Order No. 05/AAAR dated March 10, 2023) has held that, the assessee providing works contract services to Uttar Pradesh Jal Nigam (“UP Jal Nigam”), a government authority, would be liable to pay GST @ 18%. Facts: M/s. Indian Hume Pipe company Ltd. (“the Appellant”) undertakes contracts for construction of head works sumps, pump rooms, laying jointing of pipeline and ...