Case Law Details
In Re Bellary Nirmiti Kendra (GST AAR Karnataka)
Whether supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is liable to GST?
The supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is not liable to GST only if the Government controlled Association is covered under the definition of “Government Entity” and if not, then the same is liable to tax.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s Bellary Nirmithi Kendra, Door No.l, RYMEC Campus, Hospet Road, Ballari,-583 101, (called as the ‘applicant’ hereinafter), having GSTIN number 29AAALB0572C1ZL, have filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of the CGST Rules 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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