https://www.taxtmi.com/caselaws?id=387039 The applicant's activities, involving construction services for the Bangalore Development Authority, were deemed to fall under works contract services as per section 2(119) of the CGST Act, 2017. The Bangalore Development Authority was recognized as a Government Authority under GST Law. The transaction was held to be covered under entry 3(ix) of Notification No. 11/2017 - Central Tax (Rate) and subject to 6% CGST and 6% SGST from 25.01.2018, and 9% CGST and 9% SGST for the period before 25.01.2018. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 30 Jan 2020 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387039 The applicant's activities, involving construction services for the Bangalore Development Authority, were deemed to fall under works contract services as per section 2(119) of the CGST Act, 2017. The Bangalore Development Authority was recognized as a Government Authority under GST Law. The transaction was held to be covered under entry 3(ix) of Notification No. 11/2017 - Central Tax (Rate) and subject to 6% CGST and 6% SGST from 25.01.2018, and 9% CGST and 9% SGST for the period before 25.01.2018. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387039