https://www.taxtmi.com/caselaws?id=387040 The applicant's construction activity for Bangalore Development Authority (BDA) qualifies as a works contract service under section 2(119) of the CGST Act. BDA is recognized as a Government Entity under GST Law. The transaction falls under clause (a) of entry 3(vi) of Notification No. 11/2017 for GST taxation at 6% under the CGST Act and Karnataka GST Act, as it involves constructing civil structures for non-commercial use by a Government Entity. Other specific entries in the notification do not apply to the construction services provided by the applicant for BDA. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 13 Feb 2020 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387040 The applicant's construction activity for Bangalore Development Authority (BDA) qualifies as a works contract service under section 2(119) of the CGST Act. BDA is recognized as a Government Entity under GST Law. The transaction falls under clause (a) of entry 3(vi) of Notification No. 11/2017 for GST taxation at 6% under the CGST Act and Karnataka GST Act, as it involves constructing civil structures for non-commercial use by a Government Entity. Other specific entries in the notification do not apply to the construction services provided by the applicant for BDA. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387040