Case LawKAR ADRG 43/2021
Aishwarya Earth Movers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 30, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
GST applicable on amount received from the PWD Department i.r.o Construction of bridge
Summary
i. Whether the applicant is liable to collect and pay goods and services tax on amount received from the PWD Department as per revised estimate in respect of work namely “Construction of bridge across Kumaradhara river on Kudmar Shanthimogru Sh…
Judgement
M/s Aishwarya Earth Movers, (called as the ‘Applicant’ hereafter), Raghurama Uppangala, PWD Contractor, Class-1, Karmala, Bolwar, Puttur, Dakshina Kannada-574201 having GSTIN 29AAHPU7408H1Z8, have filed an application for Advance Ruling under Section 97 of the 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 the KGST R…