Ray Constructions Limited ., In re
Date: June 26, 2023
Subject Matter
Rate of tax applicable for works contract services awarded by M/S. Kerala State Film Development Corporation Ltd. for the development and construction of Sree Narayana Guru Cultural Complex
Summary
The case law deals with the applicability of tax rate in respect of a specific works contract awarded by Kerala State Film Development Corporation Ltd for the construction of Sree Narayana Guru Cultural Complex at Kollam. The applicant, a registered…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA Ray Constructions Limited, First Floor, 52/3328, Ray Bhavan, N.H Byepass, Thykoodam Vyttila, Emakulam (hereinafter referred to as “the applicant”) is a taxpayer registered under GST Act, engaged in providing Construction services. 2. At the outset it is clarified that the provisions of the Central Goods and Services T…