S K Swamy and Company ., In re
Date: January 23, 2023
Subject Matter
18% GST on construction of Railway under Bridge/Tunnels executed to Indian Railways
Summary
i. Works contract services like a) construction of Railway under Bridge executed to Indian Railways by the Applicant is exigible to GST at 18% (SGST @ 9% and CGST @ 9%) if the Applicant is providing the services either as a main contractor or as a su…
M/s. S.K. Swamy and Company, No.30/9, 9th A Main Road, RMV Extension, Bengaluru-560 080 (hereinafter referred to as The applicant’), having GSTIN 29AAPFS7533P1Z4 have filed an application for Advance Ruling under Section 97 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 discharging the fee o…