GST Rate of 12% to be charged for service provided to NCBS

THE AUTHORITY OF ADVANCE RULING
IN KARNATAKA

The Question and Rulings as follows :

1. Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ?

RULING

The works contract service provided by the applicant to NCBS, for the reasons stated above, is liable to tax at:

(a) 9% CGST as it covered under item no. (xii) of Serial No.3 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended from time to time under the CGST Act and

(b) 9% KGST as it is covered under item no. (xii) of Serial No.3 of Notification 11/2017 No. FD 48 CSL 2017 dated 29.06.2017 as amended from time to time under the KGST Act.