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The Tax Publishers 2024 TaxPub(GST) 610 (AAR-Ker) IN THE AUTHORITY FOR ADVANCE RULING, KERALA S. L. SREEPARVATHY, IRS & SK ABDUL LATHEEF Ray Constructions Ltd., In re KER/24/2023 27 June, 2023 Authorized Representative by: Praveen Kumar. U, Senior Manager (Accounts). ORDER Ray Constructions Limited, First Floor, 52/3328, Ray Bhavan, N.H Byepass, Thykoodam, Vyttila, Emakulam (hereinafter referred to as 'the applicant') is a taxpayer registered under GST Act, engaged in providing Construction services. 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 same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued thereunder. 3. The applicant requested advance ruling on the following: 3.1. The rate of tax applicable for works contract awarded by M/S. Kerala State Film Development Corporation Ltd. (promoted by Government of Kerala) for the development and construction of Sree Narayana Guru Cultural Complex at Kollam. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

2024 TaxPub(GST) 610 (AAR-Ker)

IN THE AUTHORITY FOR ADVANCE RULING, KERALA

S. L. SREEPARVATHY, IRS & SK ABDUL LATHEEF

Ray Constructions Ltd., In re

KER/24/2023

27 June, 2023

Authorized Representative by: Praveen Kumar. U, Senior Manager (Accounts).

ORDER

Ray Constructions Limited, First Floor, 52/3328, Ray Bhavan, N.H Byepass, Thykoodam, Vyttila, Emakulam (hereinafter referred to as 'the applicant') is a taxpayer registered under GST Act, engaged in providing Construction services.

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 same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued thereunder.

3. The applicant requested advance ruling on the following:

3.1. The rate of tax applicable for works contract awarded by M/S. Kerala State Film Development Corporation Ltd. (promoted by Government of Kerala) for the development and construction of Sree Narayana Guru Cultural Complex at Kollam.