Breif Issue :

Issue & Fact of the Case:

Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule H of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017?

Whether the Bangalore Development Authority is a Government Authority as per GST Law?

Whether the transaction covered under point 3(ii) of the N/N 11/2017-Central Tax (Rate) dated28.06.2017 as amended?

Whether the transaction covered under point 3(ix) of the N/N 11/2017-Central Tax (Rate) dated28.06.2017 as amended?

The applicant is engaged in the business of Civil construction and works contract services.

The applicant has applied for the civil construction work tender with Bangalore development authority (BDA) with respect to construction to residential complexes. The said project is allotted to the applicant and the same has been executed by the company through appointing various contractors.

As per section 2(119) of CGST Act the activity covered by the applicant is works contract accordingly considered as supply of services.

The government entity is defined in the notification no 11/2017- central tax rate. The services provided by the applicant to the BDA in relation to the construction of two housing complex are covered in the said notification.