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%.

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