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Case Law Details

Case Name : In re Sreedhanya Construction Company (GST AAR Kerala)
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In re Sreedhanya Construction Company (GST AAR Kerala)

In a recent case before the Authority for Advance Ruling, Kerala, M/s. Sreedhanya Construction Company sought clarification on the GST implications for their works contract services to Kerala State Transport Project (KSTP). The company, engaged in constructing roads and bridges, raised concerns over the applicable tax rate under GST.

The applicant argued that understanding KSTP’s status—whether as a Government Authority, Entity, or Department—was crucial for determining the GST rate. They highlighted the uncert

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