Case Law Details
In re B.G Shirke Constructions Technology Private Limited (GST AAR Karnataka)
What is the applicable GST rate on contruction of Airport Authority of India (AAI) residential colony at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India?
The construction of Airport Authority of India residential colony for self use or their staff/ employees at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India attracts tax at the rate of 12% as per Notification No.11/2017-Central Tax dated 28.06.2017 (6% CGST + 6% KGST) as amended by Notification No.24/2017-CT(R) dated 21.09.2017
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA
1. M/s B.G Shirke Constructions Technology Private Limited, 3rd Floor, BEL Air Drive 09, Bellary Road, Gangenahally, Bengaluru-560032 having GSTIN ber-29AAACB7293D1ZM have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules 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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