KLDC, a govt undertaking, classified as “Governmental Entity”, subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular.
Case-Laws
GST
The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of “Governmental Entity” established and controlled by the State Government. The GST rate applicable for works executed by them for the period 01.01.2022 to 17.07.2022 is 18%, as per SGST Circul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =