Case Law Details
In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala)
The GST rate applicable for Centage charges / Consultancy charges.
The Centage Charges / Consultancy Charges received by the applicant in respect of the works at Si Nos. (1) to (4) above being in relation to pure services provided to the State Government by way of activity in relation to function entrusted to .a Panchayat / Municipality under 243G / 243W of the Constitution is exempted from goods and services tax as per SI No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. The out sourced services of soil investigation and structural design works for DPR preparation received by the applicant in respect of the projects listed at. Si No. 1 to 4 will be covered by the exemption under Si No. 3 of the . above notification as pure services provided to a Government Entity by way of any activity in relation to a function entrusted to a Panchayat / Municipality under 243G /243W of the Constitution. The services supplied / received by the applicant in respect of the project at Sl No.5 above are taxable at the rate of 18%.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KERALA
M/s. Kerala State Construction Corporation Ltd. is being accredited agency of Government of Kerala engaged in the construction of road, building, bridges etc.
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