Bangalore Development Authority is a Government Authority under GST Law

In re V.K Building Services Private Limited (GST AAR Karnataka) 1. The activity undertaken by the applicant as enumerated in the application is covered under section 2(119) of the Central Goods and Services Tax Act and is a works contract services. 2. Bangalore Development Authority is a Government Authority as per the provisions of the GST Law. 3. The said transaction is covered under entry no 3(ix) of the notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.1/2018 – Central Tax (Rate) dated 25.01.2018 and liable to tax at 6% CGST and 6% KGST from 2...