anand dilip bagade (PROPRIETOR) (96 Points)
04 June 2018A civil contractor provides work contract service towards maintenance of residential building, water service, garden, roads, sewage line, pipe line of residential complex for employees of ONGC. What rate of GST shall be charged 12% or 18%?
Note : Ongc is public sector undertaking body owned by central government and the property against which service is provided also owned by ongc itself.
Mohit Bhownani
(19 Points)
Replied 05 June 2018
CA Padmasri Manyam
(CA in Practice)
(1340 Points)
Replied 05 June 2018
Services provided to the government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration to a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 is taxable at the rate of 12% (refer sl.no. 3(vi)(c) of Notification No.11/2017-CT(Rate) as amended).
ONGS is government entity. Therefore, rate of tax in the present case is 12%.
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