Elegant Infra Developers Ltd ., In re
Date: June 20, 2022
Subject Matter
WCS provided by way of construction of non-commercial establishments to Gov Authority attracts 18% GST w.e.f 1.1.22
Summary
The works contract services provided by way of construction of non-commercial establishments by applicant to the Construction & Design Services Division of the Uttar Pradesh Jal Nigam will be subject to GST at the rate of 18% (9% CGST + 9% SGST)…
1. M/s Elegant Infra Developers Ltd, 4C-3019, Vasundhara, Ghaziabad 201012 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAEFE8717A1ZM. 2. The Applicant has submitted application for Advance Ruling dated 24-03-2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with certain annexure and attachments. 3. The Applican…