{"id":71410,"date":"2025-04-25T08:53:57","date_gmt":"2025-04-25T03:23:57","guid":{"rendered":""},"modified":"2025-04-25T08:53:57","modified_gmt":"2025-04-25T03:23:57","slug":"gst-rate-dispute-works-contract-services-remain-at-18-based-on-tender-submission-date-and-prevailing-tax-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71410","title":{"rendered":"GST Rate Dispute: Works Contract Services Remain at 18% Based on Tender Submission Date and Prevailing Tax Conditions"},"content":{"rendered":"<p>GST Rate Dispute: Works Contract Services Remain at 18% Based on Tender Submission Date and Prevailing Tax Conditions<br \/>Case-Laws<br \/>GST<br \/>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<\/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=87766\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Rate Dispute: Works Contract Services Remain at 18% Based on Tender Submission Date and Prevailing Tax ConditionsCase-LawsGSTHC dismissed the petition regarding GST rate applicability. The court held that the GST rate for works contract services remai<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71410","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71410","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=71410"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71410\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}