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Supply of works contracts awarded by Govt. attracts 12% GST: AAR

October 9, 2018[2018] 98 164 (AAR - KERALA)

GST : For supply of works contract awarded by Government, tax rate applicable is 12 per cent GST and sub contracts, if any, awarded will also attract 12 per cent GST but supply of work contract awarded by a company for construction of Biotech lab and administrative block at Life Science Park attracts 18 per cent GST

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