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The applicnat has undertaken the sub-contract work of civil construction of residential complexes/ row of residential houses and is covered u/s 2(119) of the CGST Act and is a works contract service which is covered under entry no.3(ix) of the Notification No.11/2017-CT(Rate) dated 28.06.2017 as amended by Notification No.1/2018-CT(Rate) dated 25.01.2018.

Classification of Service — The Applicant is engaged in the business of Civil Construction and Works Contract Services. The applicant furnished an agreement on 06-06-2014 to undertake the sub-contract work of civil construction of residential complexes/ row of residential houses.  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. Thus, the applicant sought advance ruling in this respect. The Authority ruled out that the aforesaid activity undertaken by the applicant is covered under section 2(119) of the CGST Act and is a works contract services and liable to tax at 12% GST from 25.01.2018 and under entry no.3 (ii) of the notification no. 11/2017 - Central Tax (rate) dated 28.06.2017 and liable to tax at 18% GST for the period earlier to 25.01.2018. — V.K Building Services Private Limited, In Re… [2019] 16 TAXLOK.COM 083 (AAR-Karnataka)

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