KDS Services (P) Ltd ., In re

Date: July 1, 2022

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Arya, Rajendra Kumar
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Subject Matter

Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY qualify as Pure Service

Pure Service

Summary

The Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243 W and to Panchayats under Article 243G of the Constitution of…

1. M/s KDS Services (P) Ltd, 2nd Floor, Oil & 012, Parshvanatha Planet Plaza, Vibhuti Khand, Gomti Nagar, Lucknow-226010, (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AADCK2144H2ZN. 2. The Applicant has submitted application for Advance Ruling dated 05-04-2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling). 3. The A…

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