Case Law Details
Case Name : In re Kerala Land Development Corporation Limited (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Kerala Land Development Corporation Limited (GST AAR Kerala)
The Authority for Advance Ruling (AAR) Kerala issued a significant ruling concerning the applicable GST rate on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022. The ruling clarified that the applicable GST rate for these works is 18%, contrary to the 12% rate claimed by KLDC.
Background
The Kerala Land Development Corporation Limited (KLDC) is a government entity established under the administrative control of the Agriculture Department of Kerala. KL...
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