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Supply of e-campus solutions (leasing of infrastructure) falls under SAC 997329
Case Law Details
- Case Name
- In re VAPS Knowledge Services Pvt. Ltd. (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 VAPS Knowledge Services Pvt. Ltd. (GST AAR Karnataka)
What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?
The supplies made by the applicant are covered under SAC 997329 and is liable to tax at 9% CGST under entry 17(iii) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 read with entry no. 453 of Schedule Ill of Notification No.1/2017 — Central Tax (Rate) dated 28.06.2017.
Similarly, the supplies are liable to tax at 9% under Karnataka Goods and Services Tax Act, 2019.
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