Case LawGUJ/GAAR/R/2022/24
Tirupati Construction ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- April 18, 2022
- Type:
- Advance Ruling
- Members:
- Atul Mehta, Arun Richard
Subject
Construction of Fire Station building attracts lower GST at 12%
Summary
We find that the subject contract is for the construction of immovable property wherein transfer of property in goods is involved in the execution of subject contract. We hold that subject supply is works contract service. We find that the service re…
Judgement
The applicant M/s. Tirupati Construction, have been awarded a works contract for Construction of Fire Station and Staff Quarters AT T.P.S NO- 42 (Bhimrad), F.P NO-65 , in SWZ(A) the Surat Municipal Corporation vide Work Order-North Zone/Out/879 dated : 26.02.2019. The applicant submits that said construction contract is labour plus material basis. The Construction of said Fire Station and Staff Qu…