Rate of Tax — The applicant applied for the civil construction work tender with Bangalore Development Authority with respect to construction of residential complexes/row of residential houses. The said activities are work in progress from last 3 years prior to introduction of GST with effect from 01.07.2017, the VAT as per the provision of Karnataka VAT Act, 2003 and Service Tax as per the provision of the Finance Act, 1994 (as amended) was applicable and the applicant was discharging the respective taxes as and when due to the respective governments. The applicant sought advance ruling in this respect. The authority ruled out that the activity undertaken by the applicant is covered under section 2(119) of the CGST Act and is a works contract services; the transaction of the applicant would be a supply of works contract services and is liable to tax at 12% GST. — Gowri Infra Engineering Private Limited, In Re… [2019] 16 TAXLOK.COM 080 (AAR-Karnataka)