https://www.taxtmi.com/caselaws?id=387040 Construction of housing complexes and residential houses was treated as works contract service because the activity involved supply of both goods and services in relation to immovable property under section 2(119) of the GST law. Bangalore Development Authority was regarded as a Government Entity, as it was created under State legislation and subject to Government control. The housing project, being a civil structure for predominantly non-commercial use and supplied to a Government Entity for work entrusted by the State Government, fell under entry 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate) rather than entries 3(ii), 3(iv) or 3(v), attracting the concessional GST rate. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387040 Construction of housing complexes and residential houses was treated as works contract service because the activity involved supply of both goods and services in relation to immovable property under section 2(119) of the GST law. Bangalore Development Authority was regarded as a Government Entity, as it was created under State legislation and subject to Government control. The housing project, being a civil structure for predominantly non-commercial use and supplied to a Government Entity for work entrusted by the State Government, fell under entry 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate) rather than entries 3(ii), 3(iv) or 3(v), attracting the concessional GST rate. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387040