NBCC (INDIA) Limited ., In re
Date: March 15, 2022
Subject Matter
Works Contract to construct the IIT Bhubaneswar Campus on turnkey basis is entitled for concessional rate of 12% of GST
Summary
The Works Contract Service’ Supplied by M/s. NBCC(India) Ltd. are entitled for concessional rate of 12% of GST vide SI, No. 3(vi) of the Notification No. 11/2017-CT(R), dated 28-6-2017 and matching State tax notification issued by the Governmen…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section…