KSC Buildcon Private Limited ., In re

Date: August 28, 2020

Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Sangeeta Karmakar, Madhubala
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Subject Matter

Composite supply of work contract involving pre dominantly earth work provided to a Government Entity attracts 5% GST

Works Contract

Summary

Q. Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate) dated 13th October,2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of Sec-2 of the CGST Act,2017, involving pre dominantly eart…

1. M/s KSC Buildcon Private limited is incorporated as Private limited company under the provisions of The Companies Act, 1956 and is also registered under the provisions of the Central Goods and Services Tax Act, 2017 read with the provisions of the Haryana State Goods and Services Tax Act 2017 (hereinafter known as the “Applicant). 2. That the applicant is engaged in the business of provid…

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