Case Law Details
In re KMV Projects Limited (GST AAR Karnataka)
a. Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 .
b. Works contract services executed to Public works Department, Government of Karnataka, for Development of Greenfield Airport at Vijayapura are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 .
c. Works contract services executed to Karnataka State Police Housing and Infrastructure Corporation Limited for Construction of High Security Prison are liable to tax at 9% CGST w.e.f. 01.01.2022 as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 , as amended vide Notification No.22/2021-Central Tax (Rate), dated 31.12.2021 and Notification No.03/2022 Central Tax Rate, Dtd: 13.07.2022 .
d. Works contract services executed to Kudala Sangama Development Board for Construction of Basava International Center and Museum at Kudalasangama are liable to tax at 9% CGST w.e.f. 01.01.2022 as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017, as amended vide Notification No.22/2021-Central Tax (Rate), dated 31.12.2021 and Notification No.03/2022 Central Tax Rate, Dtd: 13.07.2022 .
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