Case LawKER/138/2021
ULCCS Calicut City Infrastructure Development Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 21, 2022
- Type:
- Advance Ruling
- Members:
- Abraham Renn, Sreeparvathy
Subject
GST leviable on annuity amount and bonus received i.r.o construction and maintenance of road projects (Works Contract)
ClassificationWorks ContractTime Of SupplyContinuous Supply Of ServicesConsideration
Summary
1. Whether the annuity amount received is exempted or not as it contains both construction and maintenance parts (which are inseparable) as per entry No. 23A of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 ? Ruling: The annu…