Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of "Governmental Entity" established and controlled by the State Government. The GST rate applicable for works executed by them for the period 01.01.2022 to 17.07.2022 is 18%, as per SGST Circular No. 01/2022 dated 19.01.2022, which discontinued the reduced tax rate of 12% for works contract services supplied to a Governmental Authority or Government Entity. The services rendered by the applicant do not qualify for the 12% rate, and the proper entry for their services is subject to 18% GST w.e.f 01.01.2022.
The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of "Governmental Entity" established and controlled by the State Government. The GST rate applicable for works executed by them for the period 01.01.2022 to 17.07.2022 is 18%, as per SGST Circular No. 01/2022 dated 19.01.2022, which discontinued the reduced tax rate of 12% for works contract services supplied to a Governmental Authority or Government Entity. The services rendered by the applicant do not qualify for the 12% rate, and the proper entry for their services is subject to 18% GST w.e.f 01.01.2022.
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