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Does gst applicable for school for construction of roads

968 views 4 replies

RounakSitani

Director

23 Points Joined December 2009

Dear Sir/Mam,

My Company had done a repairing of road for a School. I had raised a bill including 18% for the service under SAC 995421. But after placing the Bill to The school they have being saying the the school in exempted under GST. so they have been asking me to produce a new bill without gst. is it possible?

Please Help me out

Attached File : 308973 20190724125439 sit bill 1002.pdf downloaded: 76 times

Replies (4)

CA ABHAY GUPTA

Practice

3235 Points Joined August 2009

Yes School is exempted from GST but over here you provide road construction services to school which is not comes under exemption category..

Shivam RC

Student

23688 Points Joined November 2017

The Service is being provided by you. It doesn't matter to whom you are supplying your Services. [ Whether Registered or Un-Registered, Exempted from obtaining GST Registration etc. ]. If your goods/services are taxable under GST and you are a Registered Person, then it is mandatory to collect GST from the Recipient failing which you will be regarded as a tax evader.

So at your case, the School's contention of issuing a revised invoice without GST is not correct.

The services which are being provided "by" the School is EXEMPTED from GST vide Notification No. 12/2017 - CT(RATE), dated 28.06.2017.

Warm Regards.