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- Whether supply of construction services provided to Government is leviable to concessional rate of GST ?
Whether supply of construction services provided to Government is leviable to concessional rate of GST ?
Issue Favourable to Tax Payer ?:- no
Held - Since the BWSSB is set up by the Act of State Legislature to carry out any function entrusted to a Municipality under article 243 W of the C.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that supply of services made by appellant to the BSNL is fulfilling all the requirements and conditions of the entry at serial numbe.....
Issue Favourable to Tax Payer ?:- yes
Held - The applicant has stated that they are engaged in supply of works contract services to Indian Railways such as construction of Rail under br.....
Issue Favourable to Tax Payer ?:- no
Held - We further observed that GST rates of Works contract involving construction, erection, commissioning, installation, completion, fitting out,.....
Issue Favourable to Tax Payer ?:- no
Held - As per submission made by the applicant, the project is covered under SI. No. 3 (vi) (a) of Notification No. 11/2017- Centr.....
Issue Favourable to Tax Payer ?:- yes
Held - We have already decided the issue that the scope of work, as outlined in the Letter of Acceptance issued by RITES Limited to the applicant, .....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?