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KOOL HOME BUILDERS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN S
Pet. Counsel
Razee Moideen
Res. Counsel
---

Petitioner / Applicant

KOOL HOME BUILDERS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Feb 18, 2022
Order No.

KER/133/2021

Citation

2022(2) TAXREPLY 6256
Original Order
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ORDER

1. M/s. Kool Home Builders, (hereinafter referred to as the applicant) a partnership firm and a registered person under the GST laws has been awarded a works contract by Kochi Metro Rail Limited [KMRL] for “the Construction of Terminals for Phase 1 Stage 2” for the Kochi Water Metro Project, an integrated water transport project in Greater Kochi Region. The project includes providing modern and safe watercraft, boat terminals, access roads, lighting and other ancillary infrastructure developments, which has been initiated as part of urban planning and to improve amenities available to the public. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications ....

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