Authority for Advance Ruling — GST on works for State & Central Governmental authorities & Governmental entities – The applicant, are executing works for State & Central Governmental authorities & Governmental entities. They are desirous of ascertaining the rate of tax on the works contract services rendered by them before 01.01.2022 & after 01.01.2022.  The applicant sought an advance ruling as to whether in view of the services provided by the applicant to Contractees, the applicant is eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017. If not, what is the appropriate rate and classification of GST to be charged by the applicant, before 1.1.2022 and after 1.1.2022

Held that:- The Hon’ble Authority for Advance Ruling held that the work executed for local bodies, the Central Government & the State Government is taxable @6% CGST & SGST each both prior to and after 01.01.2022. The work executed for Government Entity who in turn are engaged in executing works entrusted to it by the Central Government & State Government or local authority is taxable @6% CGST & SGST each upto 31.12.2021& at the rate of 9% CGST & SGST from 01.01.2022 onwards as Entry at Sl.No.3(xii) of Notification No.11/2017. The work executed for Governmental Authority is taxable @6% CGST & SGST each upto 31.12.2021 & at the rate of 9% CGST & SGST from 01.01.2022 onwards as Entry at Sl.No.3(xii) of Notification No.11/2017. The work executed for Devasthanams/Temple Board such as Tirumala Tirupati Devasthanams(TTD) and Sri Laxmi Narasimha Swamy Vaari Devastanam is taxable @9% CGST & SGST each both prior to and after 01.01.2022. The works executed for PSUs & autonomous bodies are taxable @9% CGST & SGST each both prior to and after 01.01.2022.