{"id":69660,"date":"2024-07-24T07:39:19","date_gmt":"2024-07-24T02:09:19","guid":{"rendered":""},"modified":"2024-07-24T07:39:19","modified_gmt":"2024-07-24T02:09:19","slug":"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","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69660","title":{"rendered":"KLDC, a govt undertaking, classified as &#8220;Governmental Entity&#8221;, subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular."},"content":{"rendered":"<p>KLDC, a govt undertaking, classified as &#8220;Governmental Entity&#8221;, subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular.<br \/>Case-Laws<br \/>GST<br \/>The applicant M\/s. Kerala Land Development Corporation Ltd. (M\/s. KLDC), a fully owned Government Undertaking, falls under the definition of &#8220;Governmental Entity&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79690\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>KLDC, a govt undertaking, classified as &#8220;Governmental Entity&#8221;, subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular.Case-LawsGSTThe applicant M\/s. Kerala Land Development Corporation Ltd. (M\/s. KLDC), a fully owned Government Undertaking, falls under the definition of &#8220;Governmental Entity&#8221; established and controlled by the State Government. The GST rate applicable for works executed &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69660\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;KLDC, a govt undertaking, classified as &#8220;Governmental Entity&#8221;, subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69660","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69660"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69660\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}