Case LawKER/141/2021
Uralungal Labour Contract Co-operative Society Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 27, 2022
- Type:
- Advance Ruling
- Members:
- Abraham Renn, S L Sreeparvathy
Subject
GST Rate on works contract services provided to Malabar Cancer Centre
Works ContractGovernment EntityGovernmental Authority
Summary
1. Whether the works contract service provided to Malabar Cancer Centre is to be billed at 12% GST or to be billed at 18% GST? Ruling: The works contract services provided by the applicant to Malabar Cancer Centre are liable to GST at the rate…
Judgement
1. M/s. Uralungal Labour Contract Co-operative Society Ltd [ULCCS] (hereinafter referred to as the applicant) is registered under the Kerala Co-operative Societies Act, 1969. The applicant is primarily engaged in the construction of roads, bridges and other public infrastructure for the Government and other institutions and is an accredited agency for the Government of Kerala. 2.…