Case LawKAR ADRG 40/2021
Bindu Projects & Co ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 30, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
GST on various works contact services supplied to Railways
Works ContractOriginal Works
Summary
1. The new constructions involved in the contract are liable to tax at 12% (6% CGST and 6% SGST) as per entry no.3(v) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2017 – Central Tax (Rate) d…
Judgement
M/s Bindu Projects & Co, No 22, Door No.5, Dynasty Layout, Mariyannapalya, Hebbal, Bengaluru 560024, (called as the ‘applicant’ hereinafter), having GSTIN number 29AAHFB2044C1ZW, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017 in FO…