Case Law Details
Case Name : In re Golden Hatcheries (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 61/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Golden Hatcheries (GST AAR Karnataka)
1. The rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipments is as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at the rate of 9 % CGST and 9% KGST.
2. The Transfer of poultry farm equipment and others involved execution of composite supply of works contract on immovable property for the construction of poultry farm house is classified under HSN 9954.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
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