GST rate on supply to KREIS: AAR allows Application withdrawal

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

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