In re V.K Building Services Private Limited (GST AAR Karnataka)
1. The activity undertaken by the applicant as enumerated in the application is covered under section 2(119) of the Central Goods and Services Tax Act and is a works contract services.
2. Bangalore Development Authority is a Government Authority as per the provisions of the GST Law.
3. The said transaction is covered under entry no 3(ix) of the notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.1/2018 – Central Tax (Rate) dated 25.01.2018 and liable to tax at 6% CGST and 6% KGST from 25.01.2018 and under entry no.3 (ii) of the notification no. 11/2017 – Central Tax (rate) dated 28.06.2017 and liable to tax at 9% CGST and 9% KGST for the period earlier to 25.01.2018.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS & SERVICES TAX ACT, 2017
1. M/s V.K. Building Service Private Limited., (called as the ‘Applicant’ einafter), having GSTIN number 29AADCV1173D1ZG, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 &, KGST Act 2017 read with Rule 104 of the CGST Rules, 2017 & KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act & the KGST Act.
2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:
a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule H of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017?
b) Whether Bangalore Development Authority is a Government Authority as per the provisions of GST Law?
c) Whether the transaction covered under point 3(ii) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
d) Whether the transaction covered under point 3(ix) of the Notification No.11/ 2017 – Central Tax (Rate) dated 28.06.2017 as amended?
3. The applicant furnishes some facts relevant to the stated activity:
a. The applicant states that he is engaged in the business of Civil Construction and Works Contract Services. The applicant has furnished an agreement on 06-06-2014 to undertake the sub-contract work of civil construction of residential complexes/ row of residential houses in turn has been allotted to Gowri Infra Engineers Private Limited (“GIPL”) through tender by the Bengaluru Development Authority as under.
