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P.S. ELECTRICALS
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Vaidyanathan
Res. Counsel
Na

Petitioner / Applicant

P.S. ELECTRICALS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 16, 2019
Order No.

KAR ADRG 41/2019

Citation

2019(9) TAXREPLY 938
Original Order
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ORDER

1. M/s P.S. Electricals, 76, CH-01, 8th Cross, 4th Main, Jayanagar, Mysore -570014, having GSTIN number 29ADQPP5361C1Z8, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: 1. What is rate of tax applicable to the composite supply of works contract as defined, in clause (119) of Section 2 of Central Goods and Services Act, 201 7 (The Act), undertaken by the supplier (applicant) ie., whether the GST rate 18% or 12% is to be charged by the supplier? 2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notifi....

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