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2019 (10) TMI 1017 - AAR - GSTRate of GST - sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri Awas Yojana’’ - serial no. 3 of Notification No. 1/2018- Central Tax (Rate) dated 25.01.2018 - HELD THAT:- The contract of the applicant is examined and seen that the applicant has entered into the contract for construction of houses pertaining to the main contract allotted to the main contractor back to back and hence the same is also covered by sub-item (c) of item (iv) of serial no.3 of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 1/2018- Central Tax (Rate) dated 25.01.2018. The sub-contract of construction of independent houses by the applicant under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana is covered under sub-item (c) of item (iv) of serial number 3 of Notification No. 11 /2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 1/2018 -Central Tax (Rate) dated 25.01.2018 and is liable to CGST at 6%. Similarly, the same is also liable to KGST at 6% under the Karnataka Goods and Services Tax Act, 2017.
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