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AAR Karnataka on Works contract services :

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AAR KARNATAKA has held that Concessional CGST rate of 0.75% available to promoter in terms of entry at S. No. 3(i) of Notification No. 11/2017-CT(R) is not available to sub-contractors engaged by the promoter

Entry only extends the benefit to promoter in respect of the construction of affordable residential apartments 

- Om Construction Company, In re - [2022] 139 taxmann.com 417 (AAR - KARNATAKA)

--
CA Yashu Goel
9899263490
M/s N.K. Goel & Bros.
Chartered Accountants

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