Case Law Details
In re Indian Hume Pipe Company Limited (AAR Karnataka)
Q1. Whether the supply of services by the Applicant to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021 – Central Tax (Rate), dated 31st December, 2021?
A1. The supply of Services by the Applicant to M/s. Bangalore Water Supply and Sewerage Board is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021 – Central Tax (Rate), dated 31st December, 2021.
Q2. If the supplies as per Question 1 are covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021 – Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f 01-01-2022; and
A2. The applicable rate of tax under the Goods and Services Tax Act, 2017 on the supplies made by the Applicant to the BWSSB as per the instant application is 18% w.e.f 01.01.2022 as per entry 3 (xii) of No.11/ 2017-Central Tax (Rate) dated 28.06.2017.
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