Withdrawal of Lower or Nil GST Rates for Government Authority or Government Entity
Effective from 1st January, 2022, the lower and Nil GST rate as available for supply of “Composite supply of works contract” [section-2(119) of CGST Act, 2017] to a Government Authority or a Government Entity is withdrawn and hence, from the effective date, following services, will be taxed at 18% if no other, specific rate or […]