The Delhi schedule of rates 2021 was formulated with the Concessional GST rate of 12% applicable for works provided to the Central Government, State Government Authority, or a Governmental Entity.

As per the recommendations of the 47th GST Council meeting held on 28th & 29th June 2022, Ministry of Finance, Department of Revenue, vide notification No. 03/2022 -(T (R) dated. 13.07.2022, the rate percent of CGST on "Composite Supply of Works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge, tunnel, or terminal for road transportation for use by the general public."

DDos should submit the details of the taxable value of work done (excluding GST) and GST component separately while submitting TDS details to the GST authority.

Cases that have already been settled and have attained finality by now, shall not be reopened. This issues with the approval of DG, CPWD.

On the basis of information collected in NRIDA from various States/UTs, it has been observed that only very few States have reported any additional financial liability on account of the implementation of GST in PMGSY works, which leads to a conclusion that there might not be any additional liability on account of GST.