Case LawKer/93/2020
Habitat Technology Group ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 20, 2020
- Type:
- Advance Ruling
- Members:
- Sivaprasad, Thyagarajababu
Subject
Construction of low cost housing units for flood-affected individuals attracts 12% GST
Works Contract
Summary
i. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va) of Notification No. 11/2017 Ce…
Judgement
1. Habitat Technology Group (hereinafter referred to as the “applicant”) is a nongovernmental organization in the shelter sector having sustainable building solutions and green and humane architecture. They are registered as a charitable society. They are providing services in the field of construction of residences and affordable housing, architectural advisory services, execution of…