AAR: Residential Construction executed by sub-contractor under works-contract awarded by Govt. Entity to main-contractor, taxable at 12%

Oct 16,2019

Karnataka AAR rules that the applicant’s (sub-contractor) activity of construction of residential complex/houses undertaken on behalf of Gowri Infra Engineers Private Limited (main contractor), w.r.t. tender awarded by Bangalore Development Authority (BDA) is a works contract service; Observing that the BDA is: a) an authority established by the State Government, b) entrusted with the activity of the development of the Bangalore City and adjacent areas, and c) it’s contro...


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