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GST rate on supply to KREIS: AAR allows Application withdrawal
Case Law Details
- Case Name
- In re Kanchu Shiva Kumar (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Kanchu Shiva Kumar (GST AAR Karnataka)
In the case of Kanchu Shiva Kumar (GST AAR Karnataka), the applicant, a proprietorship firm named M/s. Shrusti Constructions, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. The firm provides works contract services and has been charging GST at 12% to Karnataka Residential Educational Institutions Society (KREIS), assuming KREIS qualifies as a ‘Government Entity’. However, the department contends that KREIS does not qualify as a Government Entity, implying the applicable GST rate should be 18%.
The app...
