TMI Blog2022 (9) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... t Entity. Karnataka Residential Educational Institutions Society (KRIES) is formed under the societies Registration Act to establish, maintain, control and manage residential institutions to the talented and meritorious children belonging to Scheduled caste, scheduled tribe and other backward classes. As per the rules and regulations of KRIES provided by the applicant, Government of Karnataka may appoint persons to review the progress of the society and to hold inquiries into the affairs of the society and give directions to the society with respect of any matter and the society shall be bound to comply with such directions. After going through the website of KRIES it was observed that it consists of 13 members and all are from the State Government - Karnataka Residential Educational Institutions Society qualifies to be considered as a Government Entity. The works of construction of Airport Terminal Buildings/facilities associated works at Sogane village in Shivamogga Taluk District, Karnataka and the work of Development of Greenfiled Airport at Vijaypur in Karnataka State are the works awarded by the Public Works Department of Government of Karnataka. Thus these are work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort at Vijaypur in Karnataka State. c. Work received from Karnataka State Police Housing and Infrastructure Development Corporation Limited for construction of High Security Prison at Central Prison, Parappana Agrahara, Bangalore Karnataka State. d. Work received from Commissioner, Kudalasangam Development Board, Kudalasangam for construction of Basava International Center and Museum at Kudalasangam of Hunagunda Taluka in Bagalkot District. e. Work received from Karnataka Residential Educational Institutions Society for construction of Government School Buildings and Hostels at various places in Karnataka State. 4. Admissibility of the application: The question is about the determination of the liability to pay tax on any goods or services or both and hence is admissible under Section 97(2)(e) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes some facts relevant to the issue: 5.1 The applicant states that they have been awarded following works and wants to know the applicable rate of GST on the same. i. Airport Terminal Building at Sogane Village in Shivamogga taluk and District, Karnataka. ii. Greenfield Airport at Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractee 1. Public works Department, Government of Karnataka M/s. KMV Projects Limited (The Applicant) Construction of Airport Terminal Building, allied buildings/facilities and associated works at Sogane Village in Shivamogga taluk and District, Karnataka 2. Public works Department, Government of Karnataka -do- Development of Greenfield Airport at Vijaypur in Karnataka State 3. Karnataka State Police Housing and Infrastructure Corporation Limited. -do- Construction of High Security Prison in the premises of Central Prison, Parappana Agrahara, Bangalore. 4. Kudala Sangama Development Board -do- Construction of Basava International Center and Museum at Kudalasangam of Hunagunda Taluka in Bagalkot District 5. Karnataka Residential Educational Institutions Society -do- Construction of Residential sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s formed under the societies Registration Act to establish, maintain, control and manage residential institutions to the talented and meritorious children belonging to Scheduled caste, scheduled tribe and other backward classes. As per the rules and regulations of KRIES provided by the applicant, Government of Karnataka may appoint persons to review the progress of the society and to hold inquiries into the affairs of the society and give directions to the society with respect of any matter and the society shall be bound to comply with such directions. After going through the website of KRIES it was observed that it consists of 13 members and all are from the State Government. In view of the definitions mentioned in the para 10 supra, Karnataka Residential Educational Institutions Society qualifies to be considered as a Government Entity. 10.4 The works of construction of Airport Terminal Buildings/facilities associated works at Sogane village in Shivamogga Taluk District, Karnataka and the work of Development of Greenfiled Airport at Vijaypur in Karnataka State are the works awarded by the Public Works Department of Government of Karnataka. Thus these are works supplied to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra are covered under entry 3(xii) of Notification No.11/2017 - Central Tax (Rate), dated 28.06.2017 further amended vide Notification No.03/2022-Central Tax (Rate) dated: 13.07.2022, and attracts GST @ 18% (CGST 9% and KSGST 9%) with effect from 18.07.2022, and the same is reproduced below: Sl. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition 3. Heading 9954 (Construction services) (xii). Construction services other than (vii), (viii) above 9 14. In view of the foregoing, we pass the following RULING a. Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No.11/ 2017 - Central Tax (Rate) dated 28th June, 2017. b. Works contract services executed to Public works Department, Government of Karnataka, for Development of Greenfield Airport at Vijayapura are liable to tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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