February 2023 (Week 3)

GST NEWS BULLETIN

GST @ 18% leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork

The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax (“GST”) @ 18% is exigible on works contract services executed to Indian Railways......

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GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled

The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre-packed and labelled are eligible for Goods and Services Tax (“GST”) ...

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