GST Rate Dispute: Works Contract Services Remain at 18% Based on Tender Submission Date and Prevailing Tax Conditions
Case-Laws
GST
HC dismissed the petition regarding GST rate applicability. The court held that the GST rate for works contract services remained 18% at the time of tender submission, as per SRO-GST-11 dated 8th July, 2017. The subsequent notification reducing the rate to 12% on 21st September 2017 would apply prospectively. Special Condition 49 stipulates that tender rate
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