Railtel Corporation of India ltd. Contract will fall under Government Authority with 12% tax applicability


Railtel Corporation of India ltd. Contract will not fall under Government Authority

THE AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows.

Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?

RULING

The Contract of the applicant M/s. Shree Hari Engineers and Contractors with M/s. Railtel Corporation of India ltd. does not fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3 (VI)-Construction Service or Original Work to Government Authority for the reasons discussed hereinabove.

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Tags : Judgement, GSTAdvance Ruling

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