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GST on amount received from PWD for Construction of bridge
Case Law Details
- Case Name
- In re Aishwarya Earth Movers (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Aishwarya Earth Movers (GST AAR Karnataka)
i. The applicant is liable to collect and pay GST at the rate of 12 % (CGST @ 6% and KGST @ 6%) as per Section 142(2) (a) of the GST Act on the amount received from the Public Works Department as per revised estimate in respect of work namely “Construction of bridge across Kumaradharariver on Kudmar Shanthimogru Sharavoor Alankar Road at KM 1.20 in Shanthimogaru of Puttur taluk, subject to the condition that the amount is related to price revision of the contract entered prior to the appointed date.
ii. Yes, the applicant is liable to coll...
