Road and Bridge Construction Contracts with KSTP Taxable at 12% Before July 18, 2022, and 18% Thereafter: AAR [Read Order]

The Kerala AAR has clarified that the GST rate for works contract services for road and bridge construction provided by a contractor to KSTP is 12% (CGST 6% + SGST 6%) if the supply date is before 18.07.2022. After this date, the rate is 18% (CGST 9% + SGST 9%)
Kerala State Transport Project - KSTP - GST rates on construction contracts - Kerala State Transport Project tax - Road and bridge construction GST rates - taxscan

The Kerala Authority for Advance Ruling ( AAR ) has provided much-needed clarity on the Goods and Services Tax ( GST ) rates applicable to road and bridge construction contracts awarded by the Kerala State Transport Project ( KSTP ). The ruling addresses the uncertainty faced by contractors, including M/s. Sreedhanya Construction Company, regarding the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader