Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways.
Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways.
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