https://www.taxtmi.com/caselaws?id=427472 AAR Karnataka ruled on GST exemption for works contract services executed by a contractor for various government entities. The contractor worked for Karnataka Slum Development Board, Belagavi Smart City Limited, and Karnataka Housing Board for construction projects. AAR held that Karnataka Housing Board qualifies as a government entity under Karnataka Housing Board Act 1962, making services taxable at 18% GST under relevant notifications. Belagavi Smart City Limited, being a Special Purpose Vehicle, does not qualify as governmental authority, attracting 18% GST. Sub-contractor services to main contractors are taxable at 18% GST as they don't fall under specified exempted categories attracting 12% rate. en-us Mon, 29 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427472 AAR Karnataka ruled on GST exemption for works contract services executed by a contractor for various government entities. The contractor worked for Karnataka Slum Development Board, Belagavi Smart City Limited, and Karnataka Housing Board for construction projects. AAR held that Karnataka Housing Board qualifies as a government entity under Karnataka Housing Board Act 1962, making services taxable at 18% GST under relevant notifications. Belagavi Smart City Limited, being a Special Purpose Vehicle, does not qualify as governmental authority, attracting 18% GST. Sub-contractor services to main contractors are taxable at 18% GST as they don't fall under specified exempted categories attracting 12% rate. Case-Laws GST Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427472