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GST Rate Applicable on Works Contract service supply to a Central Government is 18%: AAR
![Interest will be levied on Gross Tax Liability if there is a delay in filing GST return [HC]](https://assets.studycafe.in/_v/800/uploads/2019/04/8-62-1.jpg)
Interest will be levied on Gross Tax Liability if there is a delay in filing GST return [HC]

CBIC notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019

CBIC Notifies New Due Date for Filing GST Returns by Composition Dealers

CBIC makes Third amendment to the CGST Rules 2019
