{"id":76754,"date":"2026-09-25T08:16:32","date_gmt":"2026-09-25T08:16:32","guid":{"rendered":""},"modified":"2026-09-25T08:16:32","modified_gmt":"2026-09-25T08:16:32","slug":"government-water-works-contract-gst-concession-applied-before-its-withdrawal-while-contractual-tax-reimbursement-claims-lay-outside-advance-ruling-scope","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76754","title":{"rendered":"Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope."},"content":{"rendered":"<p>Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.<br \/>Case-Laws<br \/>GST<br \/>Specified composite works contract services supplied to the Government or a local authority for pipelines, conduits or plants for water supply, water treatment, or sewerage treatment or disposal attracted GST at 12% (6% CGST and 6% SGST) on 1 June 2022 under the concessional entry then in force. Omission of that entry from 18 July 2022 did not alter the rate on the queried date. A contractual entitlement to recover additional tax caused by a GST-rate increase falls outside advance-ruling jurisdiction because it is not among the exhaustively listed matters on which a ruling may be sought; the reimbursement question was therefore not answered.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=104168\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.Case-LawsGSTSpecified composite works contract services supplied to the Government or a local auth&#8230;<\/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-76754","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76754","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=76754"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76754\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}