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 School building for use by State Government for education 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 New Adarsh Nivashi Shala (Kumar) / School Hostel (324 Bed ) / Staff Quarters and Kumar Chhatralay (300 Bed) at Village : Baben , Taluka : Bardoli, District : Surat, by the Road and Building Department in the Government of Gujarat vide Work Order Number : AB/TC/B-2/3/1181 dated : 01.06.2020. The said co…