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GST %ge -Road work - Works contract

This query is : Resolved 

31 March 2021 Please confirm GST %ge for road work for public use.- Works contract

Client - Private party

Use by - public

under CSR scheme

31 March 2021 If it is for use by general public, 12% is applicable rate.

Refer: Notification No. 20/2017-Central Tax (Rate) dated 22nd August 2017



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