Case LawKAR ADRG 23/2022
The Indian Hume Pipe Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- August 12, 2022
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Supply of Services Bangalore Water Supply and Sewerage Board attracts 18% GST
Summary
i. The supply of Services by the Applicant to M/s. Bangalore Water Supply and Sewerage Board is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w Notification No.22/2021-Central Tax (Rate), dated 31.12.2021 . ii.…
Judgement
M/s. The Indian Hume Pipe Company Limited, (hereinafter referred to as The applicant’), 58/1, Bellary Road, Venkatala Village, Yelahanka, Bangalore-560 064 GSTIN 29AAACT4063D1ZI have filed an application for Advance Ruling under 7 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharge the…