URC Construction Private Limited ., In re
Date: September 23, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
Subject Matter
Provision of construction service rendered to NCBS attracts 18% GST
Summary
Q) What is the applicable rate of tax for the provision of construction service rendered to NCBS(National Centre for Biological Sciences)? A) NCBS is not covered under the definition of a “Government Entity”. In view of the this, th…
1. M/s URC Construction (P) Limited, (called as the ‘applicant’ hereinafter), having GSTIN number 29AAACU2425Q1ZW, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA­01 discharging the fee of Rs.5,000/- each und…