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M/S. HABITAT TECHNOLOGY GROUP
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
Mohankumar
Res. Counsel
Na

Petitioner / Applicant

M/S. HABITAT TECHNOLOGY GROUP

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/93/2020

Citation

2020(5) TAXREPLY 3245

Original Order
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ORDER

1. Habitat Technology Group (hereinafter referred to as the “applicant”) is a nongovernmental organization in the shelter sector having sustainable building solutions and green and humane architecture. They are registered as a charitable society. They are providing services in the field of construction of residences and affordable housing, architectural advisory services, execution of government contracts etc with special focus on environment friendly construction. M/s. Sri Sathya Sai Trust, Kerala a charitable organisation engaged in various charitable activities across Kerala has awarded a rehabilitation project to the applicant for providing affordable shelter to the 2018 flood victims. 2. The applicant has sought advance ruling on the following; i. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va) of ....

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